#Jagjeet Singh
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140 articlesIncome Tax
Income Tax
Section 10B- Compiling, editing, digital designing of software amounts to Manufacture
Income Tax
Income Tax
Mere cessation of liability not results into fit case of sec. 41(1) of Income-tax Act
Income Tax
Income Tax
Initiation of penalty u/s 272A(2)(k) starts from date of issuance of notice
Income Tax
Income Tax
Assessment framed in the name of non-existing entity due to amalgamation cannot be cured by provision of section 292B
Income Tax
Income Tax
Application of provision of section 14A r.w. Rule 8D without recording satisfaction cannot be upheld
Income Tax
Income Tax
Undisclosed income beyond block period cannot be taxed
Income Tax
Income Tax
For application of section 2(22)(e) a person should be both registered as well as beneficial shareholder
Income Tax
Income Tax
Deemed dividend can be made applicable only in the hands of registered shareholders
Income Tax
Income Tax
Once identity & creditworthiness of parties and genuineness of transaction proved, section 68 cannot be invoked
Income Tax
Income Tax
Valuation of closing stock of finished goods at realizable value/sale price not amounts to understatement of closing stock
Income Tax
Income Tax
Notice u/s 143 (2) received after limitation period could not be held against assessee
Income Tax
Income Tax
Statutory notice issued by an Officer who had no valid jurisdiction for the assessee is invalid
Income Tax
Income Tax
Charitable activities cannot be held as business merely due to charge of fee for rendering services
Income Tax
Income Tax
