#section 28
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469 articlesCorporate Law

Corporate Law
Detaining person forcefully by Railway Personnel without giving an opportunity to unload the luggage would constitute ‘deficiency of Service’
Custom Duty

Custom Duty
Provisional release granted due to inaction on part of Custom department
Income Tax

Income Tax
Forfeiture of share application money being capital receipt is not taxable
Income Tax

Income Tax
Conversion of firm to company for consideration of paid up share capital doesn’t amount to transfer
Custom Duty

Custom Duty
Clearance of capital goods under EPCG till exit from SEZ unit not available
Income Tax

Income Tax
Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act
Custom Duty

Custom Duty
Demand of concession availed vide customs notification sustained for failure to maintain proper records
Custom Duty

Custom Duty
Inconsistent Methodology & Lack of Evidence: CESTAT directs fresh adjudication
Income Tax

Income Tax
Addition invoking section 41(1) unjustified in absence of any remission or cessation of liability
Income Tax

Income Tax
Loss due to embezzlement by employees allowable as deduction u/s 28
Custom Duty

Custom Duty
Attachment of bank account and detention of goods without duty demand unjustified
Income Tax

Income Tax
Addition u/s 69C based on dumb document is unsustainable
Custom Duty

Custom Duty
Resorting to provisional assessment without doubting/ rejecting load port test certificate unjustified
Income Tax

Income Tax
