#CA Rahul Sureka
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55 articlesIncome Tax
Income Tax
Rectification order u/s 154 cannot be made on debatable issue: HC
Income Tax
Income Tax
Keyman insurance expenses allowable if conditions u/s 10(10D) fulfilled
Income Tax
Income Tax
Assessment order liable to set aside, if JCIT approval is without application of mind
Income Tax
Income Tax
No Penalty for disallowance based on accurate particulars submitted during scrutiny
Income Tax
Income Tax
When both AE and Indian enterprise are making contribution then PSM is to be follow for determination of ALP
Income Tax
Income Tax
Gain on transfer of capital assets to wholly own subsidiary is not INCOME at all in Income Tax Act. Hence, even MAT is not applicable
Income Tax
Income Tax
TDS is to be deducted on both amount paid as well as payable Section 40(a)(ia)-HC
Income Tax
Income Tax
If substantial amount for new property is paid, exemption u/s 54 is available even if actual construction is not completed
Income Tax
Income Tax
Tribunal has power to grant stay even beyond 365 days
Income Tax
Income Tax
Addition can’t be sustained in absence of cross examination of witness
Income Tax
Income Tax
Purchases of materials from a person other than the customer is not a works contract –TDS is not applicable
Income Tax
Income Tax
Income under any head of income is to be computed following the computation provisions only
Income Tax
Income Tax
Charging of High Premium on issue of shares can’t be ground for addition u/s 68
Income Tax
Income Tax
