#CA Girish Gupta
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87 articlesIncome Tax
Income Tax
No penalty u/s 271(1)(C), when the taxable income and tax remains the same after adjusting the addition due to concealment
Income Tax
Income Tax
Only fees paid to Registrar is capital expenditure, other expense incurred in relation to issue covered u/s 35D
Income Tax
Income Tax
Penalty u/s 271(1)(C) not leviable if substantial question of law exists
Excise Duty
Excise Duty
Question of applicability of Exemption Notification relates directly and proximately to duty rate
Income Tax
Income Tax
Interest demand u/s 220(2) till admission of application by Settlement Commission is valid
Income Tax
Income Tax
Non-Compete Fees received on sale of business after 01/04/2003 is taxable as Business income u/s 28(va)
Income Tax
Income Tax
Section 43B- Liability for services rendered but payment not received
Income Tax
Income Tax
Search Assessment can be made only on the basis of incriminating material found during search
Income Tax
Income Tax
Business claim allowable in the year in which it is incurred and not in the year of write off
Income Tax
Income Tax
Addition merely based on inference drawn from documents seized from third party is not valid
Income Tax
Income Tax
Documents supporting a Transaction cannot be accepted as genuine where fundamental transaction is shown to be sham
Income Tax
Income Tax
Section 154 can not be applied if a debatable point involved
Income Tax
Income Tax
Validity of summon order passed by trial court and criminal proceedings u/s 279(1) r.w. section 276D
Income Tax
Income Tax
