#section 28
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467 articlesIncome Tax
Income Tax
Income cannot be held to be suppressed merely because service tax return was mistakenly filed
Custom Duty
Custom Duty
Customs exemption available to PET granules under input category used during manufacture of moulds
Income Tax
Income Tax
Service tax amount cannot be included in gross receipt for Tax Audit u/s 44AD
Income Tax
Income Tax
Addition of unexplained investment u/s 69 untenable as source of investment duly explained
Corporate Law
Corporate Law
Ambit of ‘manufacture’ for purpose of ‘deemed export’ has expanded coverage
Income Tax
Income Tax
Disallowance u/s 14A unsustainable as there is no requirement of head-wise bifurcation for computing income u/s 44
Income Tax
Income Tax
Exemption u/s 10AA available to interest received on temporary Fixed Deposits
Income Tax
Income Tax
Highseas Sale is non-speculative transaction as there is proper delivery of goods
Income Tax
Income Tax
Section 44BB has no application in absence of Permanent Establishment
Custom Duty
Custom Duty
Customs: Section 112(a) Penalty on overseas supplier imposable as offences committed within Indian territory
Income Tax
Income Tax
Proviso to section 36(1)(iii) not applicable as sufficient internal cash accruals available
Income Tax
Income Tax
Deeming fiction of section 50C doesn’t apply in case of purchaser
Income Tax
Income Tax
Depreciation u/s 32 allowable only when asset is put to use for business purpose
Custom Duty
Custom Duty
