#CA Kanhaiya Kumar Agarwal
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19 articlesIncome Tax
Income Tax
No TDS U/s. 194C on Purchase of Goods Manufactured by supplier as per our specification
Income Tax
Income Tax
‘Such income’ in Section 11(1)(a) stands for ‘Gross Income’ not ‘Net Income’
Income Tax
Income Tax
CIT cannot interfere with discretion exercised by AO without any Plausible Reason
Income Tax
Income Tax
Profit from Conversion of Stock-in-trade into Investments is Business Income
Income Tax
Income Tax
Interest, Transport and Power Subsidies are eligible Deductions u/s 80IB
Income Tax
Income Tax
Once Labour Payments are made, clear-cut Contract exists between the parties
Income Tax
Income Tax
Central Excise Refund & Sales Tax Remission are admissible deductions u/s 80IC
Income Tax
Income Tax
Notice u/s 274 should specify Grounds of Imposition of Penalty
Income Tax
Income Tax
Slight difference in Person’s Name does not prove transaction is not genuine
Income Tax
Income Tax
Donor’s Identity, Relationship & Occasion of Gift are essential to prove genuineness of Gift
Income Tax
Income Tax
No Penalty u/s 271FB if Assessee has no malafide intentions
Income Tax
Income Tax
Materials collected & Statements recorded during Survey u/s 133A are not conclusive evidences
Income Tax
Income Tax
Claim of deduction u/s 80IB cannot be withdrawn in proceedings u/s 154
Income Tax
Income Tax
