#section 23
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133 articlesIncome 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
Customs duty not sustained on material intended for use in factory being destroyed by fire: CESTAT Chennai
Income Tax
Income Tax
Unsold flats held as stock-in-trade should be treated as business stock and not Income from House Property
Income Tax
Income Tax
‘Income from leasing of property’ was ‘Income From Business” not “Income from House property”
Income Tax
Income Tax
Assessment u/s 147 on protective basis could not be made without a substantive assessment
Corporate Law
Corporate Law
Land purchased as agricultural land cannot be treated as non-agricultural as not declared as abadi land
Goods and Services Tax
Goods and Services Tax
Order quashed as pre-condition for best judgement assessment u/s. 23(2) of MVAT Act not satisfied: Bombay HC
Income Tax
Income Tax
