#Section 154
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921 articlesCustom Duty

Custom Duty
Refund to be granted as order amending Bill of Entry had attained finality
Income Tax

Income Tax
Defect notice u/s. 139(9) is not in accordance with law hence return filed to be considered as valid
Income Tax

Income Tax
No addition on mere doubt – Cash deposit against cash accumulated from declared income
Income Tax

Income Tax
Levy of interest u/s. 115P for short payment of DDT not being part of order u/s. 143(3) cannot be revised u/s. 263
Income Tax

Income Tax
Initiation of revisionary proceedings based on proposal by AO for making revision lacks jurisdiction
Income Tax

Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Income Tax

Income Tax
Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided
Income Tax

Income Tax
Debatable issue cannot be rectified u/s. 154 of the Income Tax Act
Income Tax

Income Tax
Kerala HC Directs Consideration of Condonation Application
Income Tax

Income Tax
Penalty u/s 271(1)(b) unjustified as special audit report u/s. 142(2A) submitted within extended time
Income Tax

Income Tax
ITAT Directs Re-examination of Disallowed Interest Paid to Partners
Corporate Law

Corporate Law
Arrest illegal as grounds of arrest not conveyed in writing
Income Tax

Income Tax
Late Payment of Employees’ PF/ESIC Contributions not allowable u/s 36(1)(va)
Income Tax

Income Tax
