#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
S.69A: No addition where no money/bullion found in possession
Income Tax
Income Tax
Expense out of earmarked fund for member’s welfare, not deductible
Income Tax
Income Tax
Project office used as communication channel is not PE
Income Tax
Income Tax
If management & control is outside Sikkim, income is Taxable
Income Tax
Income Tax
Statement cannot be sole basis for addition in block assessment
Income Tax
Income Tax
Reopening to review original assessment not permitted
Income Tax
Income Tax
Assessment u/s 150 not permissible for time barred assessments
Income Tax
Income Tax
S.24 Interest for property acquisition allowed despite use in construction
Income Tax
Income Tax
ITAT bound to follow binding decisions of jurisdictional high court
Income Tax
Income Tax
Amendment not retrospective unless specifically stated
Income Tax
Income Tax
No TP adjustment for higher AMP expenses w.r.t. comparable entities
Income Tax
Income Tax
Premium for Surrender of tenancy rights is taxable as capital gain
Income Tax
Income Tax
No reassessment where no original assessment -SC
Income Tax
Income Tax
