#Jagjeet Singh
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140 articlesIncome Tax
Income Tax
Where no satisfaction was recorded by AO at the time of search, revenue cannot attain jurisdiction over other person
Income Tax
Income Tax
Assessee held shares under investment in books, AO in absence of anything contrary can’t held investment as trading
Income Tax
Income Tax
Expense on feasibility study report for establishing BPO business for assessee’s own function is revenue in nature
Income Tax
Income Tax
Revenue cannot file appeal against voluntarily decision of AO/TPO
Income Tax
Income Tax
Trade Discount on sales after considering commercial expediency & accrual method of accounting is allowable claim
Income Tax
Income Tax
Where assessee has dependent agent & fixed place of business in India he is deemed to be PE as per Article 5 (1) of Indo US tax treaty
Income Tax
Income Tax
No TDS U/s. 194C on finished goods supplied as per specification of Assessee
Income Tax
Income Tax
TDS U/s. 194J not applicable on roaming charges
Excise Duty
Excise Duty
CESTAT order to deposit duty after considering prima facie case, undue hardship and interest of Revenue is valid
Income Tax
Income Tax
Defunct companies at the time of assessment have resurrected back to life after statutory compliances were fulfilled, addition u/s 68 sustained
Income Tax
Income Tax
TDS U/s.194I not deductible on lease premium paid to acquire land on lease with substantial right
Income Tax
Income Tax
Compulsory pre-emptive purchase not necessary in collaboration agreement between owner & developer
Income Tax
Income Tax
Conditions mentioned in sec.10 are mutually exclusive from condition prescribed in sec. 11
Income Tax
Income Tax
