#section 28
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502 articlesIncome Tax
Income Tax
Section 80HHC Granted as Exporters Below ₹10 Crore Must Be Treated Same as Large Exporters
Income Tax
Income Tax
Sale of undertaking as going concern constitutes slump sale hence section 41(2) doesn’t apply
Income Tax
Income Tax
Bogus Sub-Contractor Additions Deleted; 132(4) Statements Insufficient
Corporate Law
Corporate Law
Assignment of Specific-Performance Decree Doesn’t Require Registration: SC
Custom Duty
Custom Duty
Water meters are correctly classifiable under CTI 90282000 and not under 90261010
Income Tax
Income Tax
Urban Improvement Trust being State within Article 289(1) not covered under Income Tax Act
Income Tax
Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax
Income Tax
Loans for Capital Use, Payments via Bank — ITAT Upholds Full Relief on All Additions
Custom Duty
Custom Duty
Royalty For Technical Know-How was not ‘condition of sale’ even if included in value of Imported Goods
Income Tax
Income Tax
ITAT Rajkot: Interest on Enhanced Compensation Forms Part of Land Value; ₹94.81 Lakh Addition Deleted
Income Tax
Income Tax
Settlement payment towards patent disputes is allowable business deduction u/s. 37(1)
Custom Duty
Custom Duty
Wheel loaders are classifiable as front-end shovel loaders hence covered under CTH 8429 5100
Income Tax
Income Tax
Business Loss of ₹7.66 Cr from NSEL Suspension was allowable as bad debt u/s 36(1)(vii)
Custom Duty
Custom Duty
