#Jagjeet Singh
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140 articlesIncome Tax
Income Tax
On voluntarily disclosure in response to notice u/s 153A before any detection by revenue, immunity from levy of penalty can’t be denied
Income Tax
Income Tax
Transfer pricing adjustment is not one of the adjustments contemplated under Explanation 1 Section 115JB(2)
Income Tax
Income Tax
Reassessment proceedings could not be declared as null and void where AO was prompted by correct information
Income Tax
Income Tax
If business of comparable company & assessee remains unchanged from last year, the company can’t be held incomparable in current year
Income Tax
Income Tax
Diagnostic Labs to deduct TDS on discount given to hospitals/laboratories U/s. 194H
Income Tax
Income Tax
If absence of exempt income disallowance u/s 14A not warranted
Income Tax
Income Tax
ITAT remitted the matter to AO where no verification of documents filed under rule 46A was sought
Income Tax
Income Tax
DRP cannot absolve from its duty without going into merits of contention of assessee while deciding comparability
Income Tax
Income Tax
Transfer Pricing: Revenue can’t adjust operating costs in allowing capacity adjustment
Income Tax
Income Tax
Foreign exchange gain/loss arising out of revenue transactions is required to be considered as an item of operating revenue/cost
Income Tax
Income Tax
Assessment of a dissolved company is illegal
Income Tax
Income Tax
Where assessment order was based on inadequate or improper enquiry, CIT can invoke jurisdiction u/s 263
Income Tax
Income Tax
Electricity duty is not a tax, duty cess or fee, section 43B is not attracted in respect of electricity duty collected by MSEB
Income Tax
Income Tax
