#CA Geeti Grover
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24 articlesIncome Tax
Income Tax
TP: Temporary price differentials occurring due to fluctuation in treatment charges should be ignored
Income Tax
Income Tax
Voluntary contributions towards corpus cannot be taxed, even if Trust is not registered u/s 12AA
Income Tax
Income Tax
Section 68 cannot be applied where Assessee discharges onus to prove receipt of share capital along with premium
Income Tax
Income Tax
Flats to be constructed by vendee on behalf of co–owners does not constitute non–monetary consideration
Income Tax
Income Tax
Reasons to reopen assessment must be tangible & should not merely be based on Investigation wing’s report
Income Tax
Income Tax
Exemption u/s 10A available on undisclosed income surrendered during survey proceeding u/s 133A
Income Tax
Income Tax
Section 14A disallowance only for Expenses not directly relatable to exempt or taxable Income
Income Tax
Income Tax
Tangible material required to reopen assessment u/s 148 of Income Tax Act,1961
Income Tax
Income Tax
In Reopening AO cannot pass Composite Order for Assessment and for rejection of objection
Income Tax
Income Tax
AO must give reason for rejecting books & estimating income by applying higher GP Ratio
Income Tax
Income Tax
Mere Lien over payment due to pending dispute does not result in cessation of trading liability u/s 41(1)
Income Tax
Income Tax
Proviso to Section 2(15) as substituted by Finance Act, 2015 is effective from 01.04.2016
Income Tax
Income Tax
Sec. 271(1)(c) No Penalty for addition U/s. 50C if Assessee furnishes all details
Income Tax
Income Tax
