#section 260A
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734 articlesIncome Tax
Income Tax
Deduction was allowable on upfront loan processing fee paid in lumpsum in the year of payment
Service Tax
Service Tax
Service tax leviable on teaching yoga & meditation under ‘Health & Fitness Services’
Income Tax
Income Tax
Disallowance u/s 14A without scrutinizing books of accounts is unwarranted
Income Tax
Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Income Tax
Income Tax
No section 271(1)(c) penalty on non-existing or deleted disallowances
Corporate Law
Corporate Law
Sharing of beneficial ownership for deemed dividend between spouses under guise of Portuguese Civil Code unjustified
Income Tax
Income Tax
Undisclosed Income Taxed in Flagship Company Not Taxable in Assessee Companies
Income Tax
Income Tax
Delay in filing of an appeal by departmental officers not condoned in absence of sufficient cause
Income Tax
Income Tax
Fund utilized more than prescribed limit for achieving objective allowable U/s. 11
Income Tax
Income Tax
Disallowance of part of commission payment as business expenditure unjustified
Income Tax
Income Tax
PCIT cannot direct AO to initiate penalty proceedings u/s 271(1)(c)
Income Tax
Income Tax
Levy of penalty u/s 271D without any assessment proceedings is invalid
Income Tax
Income Tax
Tax Effect Below Threshold: Calcutta HC Dismisses Case
Income Tax
Income Tax
