#section 23
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133 articlesCorporate 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
Commercial Tax Dept was secured creditor u/s 52 of IBC; assessee purchaser was directed to recover its cost from other creditors
Income Tax
Income Tax
Addition towards unaccounted sales without any evidence cannot be sustained
Income Tax
Income Tax
Independent enquiry u/s. 23(1)(a) can be made by AO to determine annual value u/s. 22
Corporate Law
Corporate Law
No authorized correspondence stated settlement of cost incurred against license fee payable to Corporate Debtor
Corporate Law
Corporate Law
Attachment order under PMLA upheld as burden of proof u/s. 24 of PMLA not discharged
Corporate Law
Corporate Law
Arbitration order is non-jurisdictional as passed by Court exercising ordinary civil jurisdiction and not Commercial Court
Custom Duty
Custom Duty
