#CA Saurabh Chokhra
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241 articlesIncome Tax
Income Tax
Interest paid on money advanced by PSU from funds sanctioned by govt. not exempt from TDS u/s 196(i)
Custom Duty
Custom Duty
Delayed refund of SAD would entitle assessee to claim interest u/s 27A of Customs Act,1962
Income Tax
Income Tax
Change in original statement cannot be relied unless supported by evidences
Income Tax
Income Tax
Passing assessment order without examining non-allowable expenses makes assessment order erroneous
Income Tax
Income Tax
Time limit for initiation of penalty proceedings u/s 271D & 271E to be reckoned from date of JCIT Notice
Income Tax
Income Tax
Incomes chargeable to tax U/s. 172 cannot be subject to TDS under chapter XVII-B
Income Tax
Income Tax
Recovery of out of pocket costs incurred by society from ultimate beneficiaries of grant not taxable in the hands of society
Income Tax
Income Tax
Addition for low GP ratio cannot be made if it is consistent with previous Years without any change in factual position
Income Tax
Income Tax
Disallowance U/s. 40(a)(ia) justified for deduction of TDS under wrong section :HC
Income Tax
Income Tax
Mere Tax deduction under any Head cannot be determinative of true character of payee’s income- HC
Income Tax
Income Tax
Second Proviso to Sec 40(a)(ia) being not curative by nature does not have retrospective effect: HC
Income Tax
Income Tax
Photocopy of a document is acceptable evidence in income tax assessment proceedings
Income Tax
Income Tax
Income already assessed in the hands of third party cannot be re-assessed in the hands of assessee
Income Tax
Income Tax
