#section 23
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139 articlesIncome 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
SC Rules EPF Dues Outrank Secured Creditors Despite SARFAESI Priority
Corporate Law

Corporate Law
Arbitration Award Final: SC Upholds 24% Interest Rate Despite Usurious Loans Act Challenge
Income Tax

Income Tax
Notional Rent on Unsold Stock Must Follow MRV-ITAT Mumbai Sends Issue Back to AO
Income Tax

Income Tax
Entire ALV Cannot Be Assessed on Partially Let Out Property: ITAT Delhi
Income Tax

Income Tax
Tax on rental income of vacant flat was limited to Municipal Value
Income Tax

Income Tax
Unaccounted sales addition without adverse material cannot be sustained
Income Tax

Income Tax
ITAT Confirms Cash Seized as Benami Property Under PBPT Act
Custom Duty

Custom Duty
Shore tank quantity to be considered for levy of customs duty in case of bulk liquid cargo
Company Law

Company Law
