#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Transfer of goodwill taxable under Capital Gain and not business income
Income Tax
Income Tax
Condonation of inordinate delay of 191 days without justifiable reason not granted
Income Tax
Income Tax
Denial of exemption u/s 11 unjustified as primary activity of trust doesn’t involve profit motive
Income Tax
Income Tax
Expenditure towards brand reminder, customer gifts, purchase of medical books and journals not allowable u/s 37(1)
Income Tax
Income Tax
TDS on interest to members on deposits by co-operative society not deductible
Income Tax
Income Tax
Section 40A(2) governs allowability of expenditure relating to specified domestic transaction
Income Tax
Income Tax
Revenue cannot compute notional interest u/s. 13(2)(a) of Income Tax Act
Income Tax
Income Tax
RPM is most appropriate for Benchmarking Imported Men’s Wear Resale Transactions
Income Tax
Income Tax
Maintenance charges from corporate members exempt based on principle of mutuality
Income Tax
Income Tax
Section 10(38) Exemption Ineligible for bogus LTCG on Penny Stock Equity Sales
Income Tax
Income Tax
Additional depreciation on heavy vehicle inadmissible when used in own business & not on hire
Income Tax
Income Tax
TP adjustment deleted as ALP of ESOP expenses cannot be taken as NIL
Income Tax
Income Tax
Addition u/s 68 towards unexplained unsecure loan unsustainable as onus duly discharged
Income Tax
Income Tax
