#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
Loss on cancellation of forward contracts related to cancelled export orders is ordinary business loss
Income Tax
Income Tax
No deduction of interest on arbitration award during stay period as no legally enforceable right exists
Income Tax
Income Tax
Benefits under Indo-Singapore tax treaty cannot be denied where such income have taxed on accrual basis in treaty country
Income Tax
Income Tax
Rule 8D disallowance not applicable where assessee has no investments– ITAT
Income Tax
Income Tax
No intervention of HC if CA Firm Demerger is as per ICAI Rules: HC
Income Tax
Income Tax
Clubbing of holding of different persons or Directors not permitted to determine substantial interest settlement application u/s 245C
Income Tax
Income Tax
Surplus shown in books of accounts in normal course cannot be treated as undisclosed income: HC
Income Tax
Income Tax
Reopening of assessment not permissible where charges on Assessee are not specific: HC
Income Tax
Income Tax
No addition for Gift from abroad if Donor gives statement before AO regarding his capacity despite non production of any document
Income Tax
Income Tax
Re-opening of assessment not permissible on same set of materials considered in original assessment
Goods and Services Tax
Goods and Services Tax
No liability on Flipkart under KVAT as no clear finding to held sale as Interstate sale which already taxed under CST Act: HC
Income Tax
Income Tax
Penalty u/s 271E not maintainable if notice is issued after the period specified in Section 275(1)(c)
Income Tax
Income Tax
Issue of notice u/s 143(2) before finalisation of reassessment order is mandatory
Income Tax
Income Tax
