#section 28
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470 articlesIncome Tax

Income Tax
Software expense not giving enduring benefit is revenue in nature: ITAT Delhi
Custom Duty

Custom Duty
Customs duty exemption vide notification 57/2017 available to Assembly Front as it qualifies as Display Assembly
Income Tax

Income Tax
Section 14A Disallowance Invalid Without Exempt Income: ITAT Ahmedabad
Income Tax

Income Tax
Goodwill created upon amalgamation is intangible asset eligible for Section 32 depreciation
Custom Duty

Custom Duty
Re-assessment of shipping bills after goods are exported are without authority of law
Custom Duty

Custom Duty
Customs SCN Cannot Be Adjudicated After 14 Years: Delhi HC
Income Tax

Income Tax
Section 43B not attracted in respect of electricity duty: ITAT Delhi
Custom Duty

Custom Duty
DRI proper officer u/s. 28 of Customs Act: Matter restored to CESTAT
Custom Duty

Custom Duty
Metal lease charge not in nature of interest is includible in assessable value
Custom Duty

Custom Duty
Printout from Pen Drive Invalid Without Section 138C Certificate – Customs Act
Corporate Law

Corporate Law
Registered Trademark Holder Can’t Override Prior User Rights: Delhi HC
Custom Duty

Custom Duty
Overlooking Country of Origin certificate without following set rules is untenable
Custom Duty

Custom Duty
Issue of notice after six years of export is unsustainable-in-law: CESTAT Chennai
Income Tax

Income Tax
