#CA Deepak Aggarwal
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390 articlesIncome Tax

Income Tax
Payment for use of copyright though not registered is allowable expenditure
Income Tax

Income Tax
Onus to prove that debts are irrecoverable gets satisfied, once bad debts w/off in books of accounts
Income Tax

Income Tax
Addition to Income cannot be made for mere Excess quantity under Essential Commodities Act, 1955: HC
Income Tax

Income Tax
Deduction u/s 80IC not available on Sales Tax Rebate or on Ancillary activity Income: HC
Income Tax

Income Tax
Assessment U/s. 143(3) despite non compliance of Notices is valid: HC
Income Tax

Income Tax
WIP Valuation on receipt basis forbidden in mercantile accounting
Income Tax

Income Tax
Mere license for development of property will not attract capital gain tax liability : HC
Income Tax

Income Tax
S. 80IB(10) Deduction allowed on additional business income declared post search
Income Tax

Income Tax
Interest from surplus fund taxable as income from other sources
Income Tax

Income Tax
Capital gain benefit u/s 54F allowed even if construction of residential house not fully completed in 3 years
Income Tax

Income Tax
No Rectification u/s 154 for mistake from long drawn process of reasoning
Income Tax

Income Tax
In transfer pricing, no risk adjustment desired for unquantified risk being no effect on ALP adjustment
Income Tax

Income Tax
Disallowance of bad debts in case of running account with the party is justified
Income Tax

Income Tax
