#section 24
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228 articlesIncome Tax

Income Tax
Deemed rent u/s. 23(1)(a) not invocable as property leased out for continuous long period
Income Tax

Income Tax
Disallowance of Dividend Income was deleted as sec. 44 overrides sec.14A in computation of income for Insurance Companies
Income Tax

Income Tax
Unsold flats held as stock-in-trade should be treated as business stock and not Income from House Property
Goods and Services Tax

Goods and Services Tax
Assessment Order Quashed for Breach of Section 23(4) MVAT Provisions
Income Tax

Income Tax
SC held broken period interest on securities should be allowed as revenue expense
Corporate Law

Corporate Law
Condonation rejected as time limit prescribed u/s. 61 of IBC not satisfied: NCLAT Chennai
Goods and Services Tax

Goods and Services Tax
Denial of export benefit merely as export proceeds are received in another bank account unjustified
Goods and Services Tax

Goods and Services Tax
Non-payment of dues for three months cannot be ground for cancelling GST registration: Delhi HC
Goods and Services Tax

Goods and Services Tax
Work of powder coating amounts to works contract hence VAT leviable: Madras HC
Income Tax

Income Tax
No penalty for higher gratuity exemption claim due to misunderstanding of law
Income Tax

Income Tax
Adoption of Stamp Duty Authority’s value without referring to valuation officer unjustified
Income Tax

Income Tax
Rent from factory building taxable under the head income from house property: Delhi HC
Goods and Services Tax

Goods and Services Tax
Rajasthan HC Orders Immediate Login Access to GST Portal Amid Migration Issues
Income Tax

Income Tax
