#CA Saurabh Chokhra
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241 articlesService Tax
Service Tax
Entire Cenvat credit cannot be disallowed for part wrong availment
Excise Duty
Excise Duty
Supply of goods to Indian Navy not must to claim excise exemption
Income Tax
Income Tax
Transfer of right to carry on business by transferee carrying on business would be taxable as capital gain
Income Tax
Income Tax
Advertisement expenditure after Censor Board Certification allowable as business expenditure u/s 37
Company Law
Company Law
Checklist for Incorporation of Company under Companies Act, 2013
Income Tax
Income Tax
Migration from one phase to another would not result in transfer of license awarded in Phase I
Income Tax
Income Tax
Mere mismatch of description cannot be a reason to treat the same as unexplained
Income Tax
Income Tax
Interest in leasehold property includible in net wealth of assessee if he exercises power of owner on it
Income Tax
Income Tax
Expression allowed to be sold cannot be interpreted as the compulsory condition that goods must be actually sold
Excise Duty
Excise Duty
Levy of Interest on late payment of duty by providing it in subordinate regulations would be deemed as ultra vires if the same not provided by provisions of Act
Income Tax
Income Tax
Furnishing return of income is not mandatory for claiming exemption u/s 10(23C)(iiiad) if gross receipts less than 1 crore
Income Tax
Income Tax
Unaccounted Purchases in absence of discrepancy in stock records cannot be added to total income as unexplained investments
Income Tax
Income Tax
Assessee borrower not liable to prove the source of funds in the hands of lender
Income Tax
Income Tax
