#CA Deepak Aggarwal
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390 articlesCustom Duty
Custom Duty
Simultaneous penalty on firm & partners restricted to abetment
Income Tax
Income Tax
Sec.69A–Deeming provision cannot be initiated based on suspicion
Income Tax
Income Tax
AO issuing original assessment order can only initiate reopening proceedings
Income Tax
Income Tax
HC can consider undisputed facts on records, remain unnoticed by tribunal:SC
Income Tax
Income Tax
Piercing corporate veil to identify beneficial ownership u/s 79 not permitted: HC
Income Tax
Income Tax
Sec. 50B– Capital gain in slump sale- while calculating net worth of business, depreciation must be accounted
Income Tax
Income Tax
Penalty U/S 271(1) (C) Not Maintainable In Absence Of Proper Notice
Income Tax
Income Tax
Settlement Commission has no jurisdiction to direct special audit as no nexus with settlement proceedings
Income Tax
Income Tax
Interest on idle funds mainly brought for capital expansion can be set off against pre-operative expenses
Income Tax
Income Tax
Unascertained liability can be claimed as expense if estimated reasonably in mercantile system of accounting
Income Tax
Income Tax
Purchase of software as a product being a transaction of sale, payment cannot be considered as royalty
Income Tax
Income Tax
Penalty u/s 271C not maintainable in absence of contumacious conduct by assessee – SC
Income Tax
Income Tax
Claim of export turnover if foreign exchange not realised in specified period u/s 80HHC tantamount to deemed concealment of income
Income Tax
Income Tax
