#section 28
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502 articlesIncome 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
No addition u/s. 28(iv) for free of cost assets from sister concern as no benefit derived
Income Tax

Income Tax
CBDT Circular Cannot Override Statutory Provisions by Prescribing Limitation Period Absent in Income Tax Act
Income Tax

Income Tax
Taxability of director remuneration: Salary or Business income
Custom Duty

Custom Duty
Duty payable when goods imported in SEZ are sold to DTA without being used for authorized operations
Custom Duty

Custom Duty
Customs officer not empowered to assess two or more shipping bills together
Income Tax

Income Tax
Matter restored back to CIT(A) as ex-parte order passed violating principles of natural justice
Custom Duty

Custom Duty
Owner of car liable to pay customs duty on redemption even if they are not importer
Income Tax

Income Tax
Interest for broken period on securities held as stock is allowable as deduction
Income Tax

Income Tax
Limits prescribed u/s. 36(1)(iv) applies only to initial or ordinary annual contribution
Corporate Law

Corporate Law
Advocate Cannot Represent Workman if Management Representative Lacks Legal Training: Bombay HC
Custom Duty

Custom Duty
