#CA Girish Gupta
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87 articlesIncome Tax
Income Tax
Assessment in the name of non-existent entity is void ab initio
Income Tax
Income Tax
Actual date of transfer relevant for benefit u/s 54 if possession been given before ‘Sale Deed’
Income Tax
Income Tax
Business income to be computed according to books of accounts if not rejected
Custom Duty
Custom Duty
Custom valuation Rule 4 will not apply if Import is without monetary consideration: SC
Corporate Law
Corporate Law
CD’ is an admissible ‘documentary evidence’ : SC
Income Tax
Income Tax
Re-opening being exceptional power, revenue to comply pre-requisite condition of ‘reasons’ strictly
Income Tax
Income Tax
It is not the ‘profit from export’ but ‘profit of business’ which is to be considered in formula u/s 10B(4)
Income Tax
Income Tax
General printed Notice imposing Penalty u/s 271(1)(C) is not sustainable
Income Tax
Income Tax
CIT to form a Prima-facie opinion w.r.t erroneous and prejudiciality of A.O.’s order for exercising jurisdiction u/s 263
Income Tax
Income Tax
Re-opening u/s 148 based on of revisiting of existing material is bad in law
Income Tax
Income Tax
Amount received from client by Solicitor in capacity of principal and agent is not income
Income Tax
Income Tax
Aggregation of income to be done before applying section 73
Income Tax
Income Tax
Commitment charges paid towards foreclosure of business agreement are allowable u/s 37
Income Tax
Income Tax
