#section 23
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139 articlesIncome 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
Tax on Income from House Property
Income Tax
Income Tax
Whether Society maintenance charges are allowable from Annual Value of Property under Section 23 :- Yes- Yes/No – No
Income Tax
Income Tax
Section 23 | Notional Rent Addition | Property Remained Vacant
Income Tax
Income Tax
ITAT deletes addition for Notional Rent on Property lying vacant
Income Tax
Income Tax
Addition for Notional annual value of property/part of property held as stock-in-trade
Income Tax
Income Tax
Property used for business cannot be treated as vacant for section 23
Income Tax
Income Tax
No deemed rent u/s 23(1)(a) if actual rent received or receivable is less than ALV
Income Tax
Income Tax
6 Suggestions for Amendments in Income Tax Act by BCAS
Income Tax
Income Tax
