#section 28
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470 articlesIncome Tax

Income Tax
Taxpayer is entitled to raise additional claims before appellate authority: ITAT Delhi
Income Tax

Income Tax
Deduction towards leave encashment fund admissible only when it is actually paid
Custom Duty

Custom Duty
Repeated placing of matter in call book not valid justification for non-adjudication of notice for 15 years
Income Tax

Income Tax
P.F. damages that are compensatory in nature are allowable as deduction u/s. 14B
Income Tax

Income Tax
Disallowance U/S 40A(3) Deleted: Genuineness & Identity of receiver Proven
Income Tax

Income Tax
Addition towards contribution to unrecognized provident fund rightly deleted
Income Tax

Income Tax
Provision for leave salary not allowable as deduction u/s. 43B(f): Madras HC
Income Tax

Income Tax
Taxability of Surrendered Undisclosed Income u/s 115BBE Sent Back to AO for Re-Verification
Custom Duty

Custom Duty
Customs duty cannot be demanded jointly & severally: CESTAT deleted penalty u/s 114A
Corporate Law

Corporate Law
One Time Settlement request cannot be entertained by sole financial creditor post initiation of CIRP: Telangana HC
Custom Duty

Custom Duty
Duty demand due to non-fulfilment of export obligation justifiable: CESTAT Chennai
Income Tax

Income Tax
Interest on compensation taxable under income from other sources: ITAT Delhi
Custom Duty

Custom Duty
No penalty u/s 114AA of the Customs Act for mis-declaration to DGFT
Income Tax

Income Tax
