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#section 28

Every article filed under the “section 28” tag — analysis, news and updates.

502 articles
Income TaxAssessment Quashed for Using Section 143(3) After Search Proceedings Began
Income Tax

Assessment Quashed for Using Section 143(3) After Search Proceedings Began

CA Vijayakumar Shetty9 months ago
Income TaxDEPB Not Excludable from Gross Profit for Business Income; ITAT Deletes Addition
Income Tax

DEPB Not Excludable from Gross Profit for Business Income; ITAT Deletes Addition

CA Sandeep Kanoi9 months ago
Income TaxSubstitution of Shares on Amalgamation Not Automatically Business Income: SC
Income Tax

Substitution of Shares on Amalgamation Not Automatically Business Income: SC

CA Sandeep Kanoi9 months ago
Income TaxAmalgamation Shares Taxable Only If Real Income Arises
Income Tax

Amalgamation Shares Taxable Only If Real Income Arises

CA Vijayakumar Shetty9 months ago
Income TaxInterest on Land Acquisition Compensation Taxable as Capital Receipt
Income Tax

Interest on Land Acquisition Compensation Taxable as Capital Receipt

CA Vijayakumar Shetty9 months ago
Income TaxSection 21 Notice Only Fixes Limitation, Not Arbitral Jurisdiction: SC
Income Tax

Section 21 Notice Only Fixes Limitation, Not Arbitral Jurisdiction: SC

CA Vijayakumar Shetty9 months ago
Income TaxSurvey-Based ₹45 L Income Reopened, Final Chance Granted
Income Tax

Survey-Based ₹45 L Income Reopened, Final Chance Granted

CA Vijayakumar Shetty9 months ago
Income TaxInterim Compensation Not Taxable Until Final Court Settlement
Income Tax

Interim Compensation Not Taxable Until Final Court Settlement

CA Vijayakumar Shetty9 months ago
Income TaxSection 250(2) Breached: Appeal Restored for Fresh Decision
Income Tax

Section 250(2) Breached: Appeal Restored for Fresh Decision

CA Vijayakumar Shetty9 months ago
Custom DutyCustoms Exemption Allowed as Job Work not Transfer Under Target Plus Scheme: CESTAT Chennai
Custom Duty

Customs Exemption Allowed as Job Work not Transfer Under Target Plus Scheme: CESTAT Chennai

CA Sandeep Kanoi10 months ago
Corporate LawExecution of Specific Performance Decree Restored Despite Delay in Deposit
Corporate Law

Execution of Specific Performance Decree Restored Despite Delay in Deposit

CA Vijayakumar Shetty10 months ago
Income TaxInterest on Enhanced Land Acquisition Compensation Taxable u/s 56(2)(viii)
Income Tax

Interest on Enhanced Land Acquisition Compensation Taxable u/s 56(2)(viii)

CA Vijayakumar Shetty10 months ago
Income TaxAdditional Depreciation Granted as Oil Extraction Equals Production
Income Tax

Additional Depreciation Granted as Oil Extraction Equals Production

CA Vijayakumar Shetty10 months ago
Income TaxMRI Deposit Write-off Remanded Due to Unexamined Section 37(1) & 28 Applicability
Income Tax

MRI Deposit Write-off Remanded Due to Unexamined Section 37(1) & 28 Applicability

CA Vijayakumar Shetty10 months ago