#section 23
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139 articlesIncome 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
Charge of violation of regulation against customs broker cannot sustain post relinquishment of goods by importer
Custom Duty
Custom Duty
Bail Granted Under NDPS for Illegal Custody Without producing before Magistrate or Special Court
Income Tax
Income Tax
Unsold Flats as Stock-in-Trade Not Taxable as House Property Income in AY 2009-10
Income Tax
Income Tax
No Addition for Deemed Rental Income on Unsold Flats Held as Stock-in-Trade for AY 2015-16
Income Tax
Income Tax
Unsold Flats: No Tax on Notional Rent for period Before Finance Act 2017 Amendments
Income Tax
Income Tax
Actual Rental Income from Stock-in-Trade of Flats taxable as Business Income
Income Tax
Income Tax
Notional Rent on Unsold Flats: Section 23(5) effective from AY 2018-19
Income Tax
Income Tax
Unsold Flats are Stock-in-Trade & Not Taxable as House Property Income
Income Tax
Income Tax
