#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
Sec. 10B Interest on FDRs on margin kept in bank for utilization of letter of credit limits is business Income
Income Tax
Income Tax
Adhoc disallowance of expenses without finding any specific defects in books of account not justified
Income Tax
Income Tax
Reopening for not considering a SC Judgment in original assessment not valid
Income Tax
Income Tax
Hamdard eligible for exemption u/s 10(23C) (iv) for business held in trust, as dominant purpose of assessee is charitable
Income Tax
Income Tax
Regrouping in audited financials is not permitted after signing of accounts: HC
Income Tax
Income Tax
AO is time bound to dispose of objections in response to notice u/s 148 by a speaking order: HC
Income Tax
Income Tax
ITAT empowered to allow deduction u/s 80IB (10) even if requirement u/s 80AC is not complied with, in case of conflict of opinions: HC
Income Tax
Income Tax
Mere copy of notice given during reassessment proceedings will not meet mandatory requirement of issue & service of notice
Income Tax
Income Tax
No TDS liability u/s 194A on interest paid which is compensatory in nature
Income Tax
Income Tax
Disallowance u/s 14A, suo moto or otherwise, not sustainable if interest free funds exceeds tax free investments
Income Tax
Income Tax
Addition based on negative stock, calculated by AO by preparing monthly trading account not sustainable
Income Tax
Income Tax
Analysis of materials after reopening of assessment is post mortem exercise which is not permitted u/s 147 : HC
Income Tax
Income Tax
Allegation against Counsel of Revenue prima facie constitutes criminal contempt of court
Income Tax
Income Tax
