#Girish Aradhya
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26 articlesIncome Tax
Income Tax
Second proviso to sec.40(a)(ia) of the IT Act is curative and it has retrospective effect w.e.f. 1st April, 2005
Income Tax
Income Tax
AO cannot make changes in accounts certified under Companies Act for Computing book profit
Income Tax
Income Tax
Aim & object of expenditure would determine character of payment- HC
Income Tax
Income Tax
Accrued Interest on Sticky advances of Co-Operative Banks not taxable
Income Tax
Income Tax
CBDT Instruction- specifying monetary limits for filing appeals has prospective effect
Income Tax
Income Tax
Depreciation on enhanced cost of asset is allowed from the date when the obligation to pay customs duty arose
Income Tax
Income Tax
Comparable transactions/entity must be selected based on similarity with controlled transaction/entity
Income Tax
Income Tax
High Courts, being Courts of Record, have the inherent power of review
Income Tax
Income Tax
Expense on Charity not entitled to exemption if it not as per objects
Income Tax
Income Tax
