#Jagjeet Singh
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140 articlesIncome Tax
Income Tax
Recording of satisfaction mandatory prior to issuing notice u/s 153C & it should not be vague
Income Tax
Income Tax
PF / EPF, CPF, GPF etc. paid after due date but before ROI, cannot be disallowed u/s 43B or 36(1)(va)
Income Tax
Income Tax
Entrance fee paid to golf association in order to develop contacts with other corporate leaders is allowable business expenditure
Income Tax
Income Tax
President ITAT cannot constitute special bench without recommendation of regular bench
Income Tax
Income Tax
Lesser of loss brought forward or unabsorbed depreciation shall be reduced from net profit in computation of book profit- S. 115JB
Income Tax
Income Tax
Initiation of Proceedings u/s 153A not valid if no incriminating material found during search
Income Tax
Income Tax
Decision on a debatable point of law is not a apparent mistake & cannot be rectified u/s 154
Income Tax
Income Tax
Advances paid for purchase of assets would amount to utilization of capital gains u/s 54G- SC
Income Tax
Income Tax
AO cannot go beyond the directions/ orders of CIT (A) while working under the order
Income Tax
Income Tax
Amount advanced for supply Material/Labour cannot be treated as deemed dividend U/s. 2(22)(e)
Income Tax
Income Tax
Voluntarily surrender of income can’t escape penalty if assessee deliberately not shown unaccounted income in return
Income Tax
Income Tax
Capital gain arises/accrued outside India can’t be clubbed in hands of NRI assessee
Income Tax
Income Tax
In case of share capital identity, genuineness and creditworthiness of the cash creditor is to be proved by assessee
Income Tax
Income Tax
