#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
Netting of interest paid on borrowed fund against interest income earned on same fund is permitted
Income Tax
Income Tax
Reopening after 4 years not permissible if all accounts & records were made available at the time of original assessment – HC
Income Tax
Income Tax
Discount on issue of ESOP is allowable expenditure u/s 37: ITAT
Income Tax
Income Tax
Explanation 1 to section 271(1)(c) not applies to ‘furnishing inaccurate particulars of income’
Income Tax
Income Tax
Section 48- AO cannot replace Consideration agreed with Market Value in Calculation of Capital Gain
Income Tax
Income Tax
Penalty u/s 271 (1) (c) is not maintainable if charges are not specific– ITAT
Fema / RBI
Fema / RBI
Gist of Gold Monetization Scheme (GMS) 2015
Income Tax
Income Tax
AO not permitted to make additions in respect of already concluded assessments, where no adverse materials found during search
Income Tax
Income Tax
No Penalty u/s 271(1)(c) on debatable issues, estimations, change in accounting method / income Head & preponment of taxable income
Income Tax
Income Tax
Gross receipts will not include service tax while calculating presumptive income u/s 44BB
Income Tax
Income Tax
Reassessment u/s 150(1) due to an appeal not permissible if it’s already time barred
Income Tax
Income Tax
Principle of consistency applies if facts and circumstances are same
Income Tax
Income Tax
Transfer of capital assets not completes if Terms & Conditions of agreement not performed by both parties
Income Tax
Income Tax
