#section 28
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470 articlesIncome Tax

Income Tax
Proving debt become irrecoverable not required after 01.04.1989: ITAT Delhi
Goods and Services Tax

Goods and Services Tax
Retention of refund claim as amount deposited voluntarily is not justified in law: Delhi HC
Income Tax

Income Tax
Reserve arising out of amalgamation is capital reserve and hence not taxable u/s. 28(iv): ITAT Mumbai
Income Tax

Income Tax
Deduction u/s 80P(2)(a)(i) was allowable on interest income from surplus funds in Bank Deposits
Income Tax

Income Tax
Deduction u/s. 36(1)(viia) is distinct from deduction u/s. 36(1)(viia): Bombay HC
Custom Duty

Custom Duty
No import of vehicle in CKD form if essential components were sourced locally
Income Tax

Income Tax
Depreciation can set off against business income and not against income from any other sources: Kerala HC
Custom Duty

Custom Duty
CESTAT Orders Revised Duty Assessment for Customs Evasion via Fake Invoices
Custom Duty

Custom Duty
Customs Penalty on VABL License Holder Quashed Due to Lack of Forgery Evidence
Custom Duty

Custom Duty
4% SAD leviable as benefit of exemption notifications not available on imported garment accessories: CESTAT Bangalore
Custom Duty

Custom Duty
Light Green Float Glass (tinted non-wired type) should be classified under Tinted Glass subject to detailed examination
Income Tax

Income Tax
Interest from co-operative society and not co-operative bank is eligible for deduction u/s. 80P(2)(d): ITAT Bangalore
Custom Duty

Custom Duty
Customs duty exemption available on flood lights installed in stadium and used for all matches
Income Tax

Income Tax
