#CA Saurabh Chokhra
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241 articlesIncome Tax
Income Tax
Denying registration u/s 12AA by testing ancillary objects rather than main objects for their charitable nature is unfair
Income Tax
Income Tax
Excess of expenditure over trust’s income for a previous year can be claimed as income applied in subsequent previous year
Income Tax
Income Tax
TDS not deductible on web hosting & marketing services procured from US based entity
Income Tax
Income Tax
Reopening of Assessment merely on the basis of change in opinion is invalid
Excise Duty
Excise Duty
Processes carried on imported gensets resulting into creation of functional and more operational product Power Pack would constitute manufacture
Income Tax
Income Tax
Reopening Assessment doubting certain information filed in return is invalid for want of fresh tangible material
Income Tax
Income Tax
Associated Enterprises of assessee cannot be taken as comparable for determining ALP as per CUP method
Income Tax
Income Tax
Income Accumulation for future utilization on one of trust’s object stated in memorandum is not accumulation towards general purpose
Income Tax
Income Tax
Disclosure of different due date in filed return from that claimed in reassessment proceedings amount to non-disclosure of full facts
Income Tax
Income Tax
Higher warranty provision cannot be disallowed without examining basis/working of claim
Income Tax
Income Tax
Welfare of a particular community can also be a charitable purpose for registration u/s 12AA
Custom Duty
Custom Duty
Adjudicating Authority can reject transaction value if assessee fails to prove that relationship had not influenced price
Service Tax
Service Tax
Service tax not applicable on distributors of lottery tickets issued by state govt & charge created by Finance Act, 2015 is unconstitutional
Income Tax
Income Tax
