#section 28
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502 articlesIncome Tax
Income Tax
ITAT Pune: Profit on Sale of Agricultural Land Not Automatically Business Income – Intent of Purchase Must Be Examined
Income Tax
Income Tax
Survey Disclosure Taxable as Business Income If Linked to Regular Operations: ITAT Bangalore
Income Tax
Income Tax
ITAT Delhi Upholds Major Relief to PNB – ₹2,000+ Crore Disallowances Deleted
Income Tax
Income Tax
Pune ITAT Quashes 263 Revision: AO’s View on Section 80P Deduction Found Plausible
Income Tax
Income Tax
Parallel Tally Data Exposes True Income – ITAT Upholds 153A, Rejects Books & Sustains Major Additions
Income Tax
Income Tax
Business Continuation Test: SC Confirms Temporary Lull Allows Depreciation & Expense Deductions
Income Tax
Income Tax
Surrendered income during survey cannot be treated as unexplained income so higher tax u/s. 115BBE not justified
Income Tax
Income Tax
RFCTLARR Act Wins: Section 56(2)(viii) Shown the Door- When Land Is Exempt, Interest Also Is – ITAT Schools Revenue
Income Tax
Income Tax
No Double Taxation: ITAT Pune Deletes ICDS and Provision Reversal Additions Due to Consistent Accounting
Custom Duty
Custom Duty
DGCEI appointed as officer of Customs hence authorize to demand differential duty u/s. 28
Custom Duty
Custom Duty
License fee paid for the right to use software couldn’t be included in the customs valuation of imported CDs
Custom Duty
Custom Duty
No combined penalty u/s 112, 114A, and 114AA for mis declared fabric consignment, CESTAT directed reconsideration in Customs Duty dispute
Custom Duty
Custom Duty
Order quashed as declared assessable value of imported black pepper accepted
Corporate Law
Corporate Law
