#CA Deepak Aggarwal
Log in to FollowEvery article filed under the “CA Deepak Aggarwal” tag — analysis, news and updates.
390 articlesIncome Tax
Income Tax
Valuation of stock should be as per regular method followed, not on estimation basis – ITAT
Income Tax
Income Tax
Proceedings u/s 158BD raised after gap of 3 years, even after completion of block assessment, not maintainable – ITAT
Income Tax
Income Tax
Disallowance of expenses on adhoc basis without finding any personal use by chairman of trust, not sustainable
Income Tax
Income Tax
Addition in case of own mischief of assessee will not amount to double taxation – HC
Income Tax
Income Tax
Periodic payments are covered under section 40(c)(iii) but Lumpsum Payment are not : HC
Income Tax
Income Tax
Deduction U/s. 80P(2)(a) allowable to Co-Op. banks on Commission on collection of electricity bills & prepayment facility: HC
Income Tax
Income Tax
Distance for agricultural land prior to A.Y. 2014-15 is to be measured by approach road & not by straight line/ aerial method : HC
Income Tax
Income Tax
CIT cannot revoke section 263 when AO adopts one view out of two possible views : HC
Income Tax
Income Tax
Reopen proceedings not valid in absence of any tangible material to substantiate escaped income
Income Tax
Income Tax
CIT duly empowered to decline request for waiver of interest U/s. 234C – HC
Income Tax
Income Tax
Re-opening of Assessment not valid in absence of any justifiable doubtful circumstances – HC
Income Tax
Income Tax
Construction of super structure on lease hold land covered in explanation 1 to sec. 32, not of revenue nature
Income Tax
Income Tax
AO can reject books of accounts if same not present a true view of accounts & not show correct income – HC
Income Tax
Income Tax
