#section 28
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470 articlesIncome Tax
Income Tax
Provisioning for Asset Reconstruction Cost justified as AS 29 prescriptions qualified
Income Tax
Income Tax
Addition based on dumb seized document not sustainable: ITAT Delhi
Custom Duty
Custom Duty
No customs duty demand as SAD Exemption was applicable on De-Bonding
Income Tax
Income Tax
Interest disallowance not justified if commercial expediency exists in giving interest free advances
Income Tax
Income Tax
Sec. 115BBE special rates not applied to income surrendered during survey
Income Tax
Income Tax
Unexplained Cash Deposits during demonetization period was remanded back for proper verification
Income Tax
Income Tax
TDS not deductible as no work performed by JV: ITAT Mumbai
Excise Duty
Excise Duty
Inordinate delay of 11 years in finalizing adjudication proceedings not tenable
Custom Duty
Custom Duty
Custom Notice Under Section 28(4) Post Section 28(1) Notice on Same Facts Is Invalid
Income Tax
Income Tax
ITAT Ahmedabad orders Fresh Assessment on FD Interest from Land Compensation
Income Tax
Income Tax
Recovery or repayment of fraudulent income doesn’t qualify as allowable expense
Income Tax
Income Tax
Section 14A Disallowance in case of insurance company not sustainable: ITAT Delhi
Income Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable as twin pre-conditions not satisfied
Income Tax
Income Tax
