#Rishabh Mehra
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100 articlesIncome Tax
Income Tax
In case of failure to issue proper notice to assessee, ITAT has right to review its own order
Income Tax
Income Tax
sec 80HHC- Taxation Laws (2nd Amendment) Act, 2005 have prospective effect
Income Tax
Income Tax
Income from sell of land is capital gain, if purchase and sell of land is not the business of Assessee
Income Tax
Income Tax
Expenses related with improvement in operations of existing business product line is revenue expense
Income Tax
Income Tax
Only operational income related with main business activity of assessee will qualify for deduction u/s 80HHC
Income Tax
Income Tax
MAT credit should be adjusted in priority to other credit of taxes like TDS, advance tax or other taxes
Income Tax
Income Tax
Penalty u/s 271(1)(c) leviable for failure to prove genuineness of exemption u/s 54
Income Tax
Income Tax
ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained
Income Tax
Income Tax
Lessee can claim depreciation if entire control & rights of building are with him
Income Tax
Income Tax
If creditors are found bogus then addition can be made u/s 68 or u/s 41(1)
Income Tax
Income Tax
Claim cannot be denied for mere non-reply to notice u/s 133(6) if AO have other sufficient evidences
Income Tax
Income Tax
Reasoned speaking order is mandatory for passing any judicial order
Income Tax
Income Tax
Conditions to avail deduction u/s 80IB should be fulfilled only in initial A.Y not in every 10 years of deduction
Income Tax
Income Tax
