#Section 145
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186 articlesIncome Tax
Income Tax
‘Mark to Market’ loss on forward and further contracts are not contingent in nature
CA, CS, CMA
CA, CS, CMA
Bail to CA granted as professional generally acts on instruction of client
Income Tax
Income Tax
No tax is payable on interest accrued as fixed deposit is under prohibitory order
Income Tax
Income Tax
Income Tax illegally levied must be refunded: Bombay High Court
Income Tax
Income Tax
Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
Income Tax
Income Tax
Depreciation under IT Act Section 32 not allowable if No Business Activity
Income Tax
Income Tax
Depreciation u/s 32 not available in absence of any business activity
Income Tax
Income Tax
Tax not leviable on income that will accrue post transfer of development rights
Income Tax
Income Tax
Expenditure on scientific research not certified by DSIR is allowable as deduction u/s 37
Income Tax
Income Tax
Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
Income Tax
Income Tax
ITAT Ruling: TDS Benefit Year Aligns with Income Assessment Year
Goods and Services Tax
Goods and Services Tax
Person summoned u/s 69 of CGST Act, 2017 cannot invoke section 438 of Code of Criminal Procedure
Income Tax
Income Tax
Section 68 Addition for unsecured loan Upheld as assessee failed to discharge primary onus
Income Tax
Income Tax
