#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
Substantial expansion possible only on existing units-Assessee eligible for 25% Deduction U/s. 80IC not 100%
Income Tax
Income Tax
Mere voluntary disclosure after survey proceedings cannot tantamount to bonafide action
Income Tax
Income Tax
Statement u/s 132(4) being rebuttable presumption, can be retracted later on valid evidences
Income Tax
Income Tax
Discount adjustment allowed while calculating suppression of sale due to difference in price of menu card and daily stock sheet
Income Tax
Income Tax
Section 80IA(4)(iii): Deduction for approved industrial park cannot be denied by CBDT being merely a notifying authority
Income Tax
Income Tax
TP: Lower turnover cannot be sole basis for exclusion
Income Tax
Income Tax
Rejection of books of account for non maintainability of stock register is valid: HC
Income Tax
Income Tax
Disallowance of expenses on estimation, not allowed
Income Tax
Income Tax
HC empowered to entertain writ petition beside alternate remedy of appeal in case of gross violation of natural justice
Income Tax
Income Tax
Sec.68- No addition where creditability of creditors established
Income Tax
Income Tax
Sec. 271AAA-No penalty where demand paid before penalty order
Income Tax
Income Tax
Revenue cannot be aggregated for determining ALP of software development services for two different sectors
Income Tax
Income Tax
Receipts having no nexus with educational activities, not to be considered in Annual credit receipts u/s 10(23C)(iiiad)
Income Tax
Income Tax
