#section 23
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139 articlesIncome Tax
Income Tax
ITAT Deletes Notional Rental Income Addition in Arrears Recovery Litigation
Income Tax
Income Tax
Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Corporate Law
Corporate Law
Bank has first charge over property above other debts payable to Central or State Government
Corporate Law
Corporate Law
Removal of stones in gall bladder without consent of complainant is against medical ethics & constitute ‘medical negligence’
Custom Duty
Custom Duty
Customs duty is payable on actual quantity of crude oil received into shore tank
Income Tax
Income Tax
Right to sue for damages is capital receipts hence not taxable
Income 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
