#CA Girish Gupta
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87 articlesIncome Tax
Income Tax
Mere error would not confer jurisdiction to exercise revisional power U/s. 263
Income Tax
Income Tax
Penalty u/s 271AAA not justified, if A.O. makes assessment on actual income disclosed u/s 132(4)
Income Tax
Income Tax
Onus to prove Third party documents found during search is on department
Income Tax
Income Tax
Addition u/s 68 for mere high premium on issue of shares not valid
Income Tax
Income Tax
Unless genuineness of transaction is established by assessee, addition u/s 68 can’t be revoked
Income Tax
Income Tax
If circumstance warrants, Stay order by ITAT was allowed to continue beyond 365 days
Income Tax
Income Tax
If there is International transaction, Arm’s Length Price would be decided using international commercial principle.
Excise Duty
Excise Duty
Condition of pre-deposit by CESTAT not justified if, prima facie, revenue contention seems to be loggerhead
Income Tax
Income Tax
Unless receipt is termed as ‘Income’, Question of taxability wouldn’t arise
Income Tax
Income Tax
Stay granted by ITAT can be extended beyond 365 days if demand of justice so warrants
Income Tax
Income Tax
Section 32- Depreciation allowable on payment made to acquire business or commercial rights
Income Tax
Income Tax
Retention money taxable as when the right to receive the same accrues
Income Tax
Income Tax
Second proviso to section 40(a)(ia) is curative and has retrospective effect, Appeal allowed
Income Tax
Income Tax
