#income tax act 1961
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6,760 articlesIncome Tax

Income Tax
Borrowing funds at higher rate & lending to director shows diversion of funds for non-business purpose
Income Tax

Income Tax
Genuineness of unsecure loan repaid via banking channel cannot be doubted based on surmises
Income Tax

Income Tax
Addition unsustainable as identity and creditworthiness of investor company duly proved
Income Tax

Income Tax
Taxation of Alternate Accommodation during Redevelopment – Simplified
Income Tax

Income Tax
Brought forward unabsorbed depreciation can be set-off against income from other sources allowed
Income Tax

Income Tax
Denial of TDS credit to deductee because of non-payment by deductor is untenable
Income Tax

Income Tax
Business profit not taxable in India in absence of any permanent establishment
Income Tax

Income Tax
Addition u/s 68 untenable as AO failed to conduct independent investigation
Income Tax

Income Tax
Once appeal is adjudicated on merits, refusing to condone delay is an error
Income Tax

Income Tax
Addition u/s 68 beyond jurisdiction if amount already declared as turnover
Income Tax

Income Tax
Registration under 12AA granted as activities carried are not in nature of trade, commerce or business
Income Tax

Income Tax
Foreign Travel not covered u/s. 10(5) hence TDS deductible on same u/s 192(1)
Income Tax

Income Tax
DIGITAL ECONOMY TAXATION: A Modification or a Rebirth?
Income Tax

Income Tax
