#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
Sec 10A – Deduction allowed to new unit being independent unit, physical demarcation with old unit not relevant
Income Tax
Income Tax
Amount not assessable as Assessee’s income where direct payment made to parties for surrender of tenancy rights
Income Tax
Income Tax
Expense on gifts to doctors allowed being not prohibited in law, CBDT circular only applicable A.Y. 2013-14 onwards
Income Tax
Income Tax
Addition u/s 153A for completed assessments not valid if no incriminating material found during search
Income Tax
Income Tax
Validity of Notice via post for delivery, posted on last day of Limitation Period & Notice by affixture
Income Tax
Income Tax
Brokerage expenses not allowed against income from house property
Income Tax
Income Tax
Interest on TDS deduction default not sustainable, where tax liability of deductor is NIL
Income Tax
Income Tax
No charity in initial years cannot be sole basis for trust registration denial
Corporate Law
Corporate Law
Taxpayers’ may refuse to pay taxes by ‘noncooperation movement’ if corruption continues: HC
Income Tax
Income Tax
License fee for use of application software with limited right to use, is revenue expenditure u/s 37
Income Tax
Income Tax
Reassessment u/s 147 not permissible merely on change of opinion: ITAT
Income Tax
Income Tax
Addition in already assessed income not sustainable, in absence of any incriminating material found during search
Income Tax
Income Tax
Rule 26 of CE Rules, 2002 – Penalty not sustainable where actual involvement of parties in clandestine removal of goods not established – HC
Income Tax
Income Tax
