#section 23
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139 articlesIncome Tax

Income Tax
Stock-in-Trade Amendment for Unsold Flats Applicable from AY 2018-19
Custom Duty

Custom Duty
Redetermination of value set aside as goods were replacement for goods imported earlier
Corporate Law

Corporate Law
Washing and dry cleaning covered within ‘manufacturing process’ u/s. 2(k) of the Factory Act
Income Tax

Income Tax
Violation of section 269ST doesn’t render agreement unenforceable in Civil Court
Goods and Services Tax

Goods and Services Tax
Stressed Assets Stabilization Fund is a deemed dealer under MVAT Act
Income Tax

Income Tax
ITAT Deletes Notional Addition for Unsold Flats, Section 23(5) Not Applicable to AY 2014-15
Income Tax

Income Tax
License Fees for Goodwill acquisition Allowed as Expense U/S 37: Delhi HC
Corporate Law

Corporate Law
One-sided agreements are covered by ‘unfair trade practice’ definition: SC
Corporate Law

Corporate Law
Bail of accused involved in drug trafficking & money laundering rejected by HC
Custom Duty

Custom Duty
Customs duty payable on quantity of crude oil actually received in shore tank in India
Corporate Law

Corporate Law
Dispute Over Non-Payment of Wages and Termination Legality Non-Arbitrable
Goods and Services Tax

Goods and Services Tax
GST: Non-production of relied upon documents Violates Natural Justice principles
Service Tax

Service Tax
Refund of service tax paid under RCM without complying with transitional provisions under GST not admissible
Custom Duty

Custom Duty
