#section 23
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133 articlesIncome Tax
Income Tax
Invocation of provisions of section 263 without satisfying twin condition is unsustainable
Corporate Law
Corporate Law
PMLA: Bail rejected as satisfactory explanation regarding huge fixed assets & cash not furnished
Income Tax
Income Tax
Addition based on claim of payment of cash in civil suit sustained as source of cash payment not explained
Income Tax
Income Tax
Expense incurred for earning business income is allowable as business expense
Service Tax
Service Tax
Contract involving both supply of raw material and provision of service is works contract taxable from 01.06.2007
Corporate Law
Corporate Law
Report of a surveyor appointed by insurance company is not last & final word: SC
Corporate Law
Corporate Law
Writ petition u/s 482 of Cr. P.C. in illegal excavation/ transportation of iron ore dismissed
Income Tax
Income Tax
Exemption u/s 11 available against receipt of trust from activities like sale of plots/ flats
Income Tax
Income Tax
Rejection of books of accounts for want of tax audit report is unjustified
Income Tax
Income Tax
Addition set aside for fresh consideration with one more opportunity of being heard in interest of substantial justice and fair play
Goods and Services Tax
Goods and Services Tax
Adjustment of refund towards amount of tax due without any notice is unjustified
Corporate Law
Corporate Law
State failed to take steps for recovery of dues hence recourse to HPLR Act not sustainable
Corporate Law
Corporate Law
Prosecution in Dabba trading based on inadmissible piece of evidence is liable to be quashed
Income Tax
Income Tax
