#section 23
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133 articlesCorporate Law

Corporate Law
SBP Regime: Once Arbitrator Appointed U/s 11, Validity of Arbitration Clause Cannot Be Reopened U/s 34
Income Tax

Income Tax
₹2 Crore Section 69 Addition Quashed Due to Uncorroborated Loose Sheets
Income Tax

Income Tax
Loose Sheets + Retracted Statement Not Enough for 69A On-Money Addition: ITAT Chennai
Income Tax

Income Tax
Cash Advances Not Taxable Before Project Completion Under PCM
Corporate Law

Corporate Law
Estate Liable for Maintenance Because Widow Is a Statutory Dependant
Income Tax

Income Tax
Relevant Date for MAT Loss Set-Off Is Prior Year-End, Not Assessment Year-End
Income Tax

Income Tax
Reversal of Unclaimed MSMED Interest Cannot Trigger Tax Addition
Income Tax

Income Tax
Disallowance of interest upheld as documentary evidence proving availment of housing loan not provided
Income Tax

Income Tax
Interest on Unused Commercial Property Not Business Expense, but Allowable u/s 24(b): Jaipur ITAT
Income Tax

Income Tax
Disallowance Cut to 5% Since AO Failed to Prove Entire Sales Were Unexplained
Income Tax

Income Tax
Section 96 Overrides Income Tax for Post-2014 Land Acquisitions
Custom Duty

Custom Duty
Customs duty paid on goods lost before time of clearance is to be refunded to importer
Corporate Law

Corporate Law
Mark ‘SoEasy’ being suggestive in nature is liable to be protected under Trade Marks Act
Corporate Law

Corporate Law
