#section 28
Log in to FollowEvery article filed under the “section 28” tag — analysis, news and updates.
502 articlesIncome 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
Revision u/s 263 for non-invocation of section 115BBE on addition u/s 68 towards unexplained sundry creditors justified
Custom Duty
Custom Duty
Customs authorities cannot counter once licencing authorities are satisfied that licencing conditions are fulfilled
Income Tax
Income Tax
Addition based on claim of payment of cash in civil suit sustained as source of cash payment not explained
Custom Duty
Custom Duty
Non-adjudication of notice within time limit prescribed u/s 28(9) of Customs Act is unsustainable
Corporate Law
Corporate Law
Compensation under Land Acquisition Act cannot be altered if all relevant factors complied with
Custom Duty
Custom Duty
Snow goggles are classifiable under residual CTH 90049090
Income Tax
Income Tax
Shares held as investment taxable under capital gain irrespective of controlling interest
Income Tax
Income Tax
Section 115BBE doesn’t apply on excess stock found during search
Custom Duty
Custom Duty
Penalty would be applicable for Illegal Undervaluation of Imported Goods: CESTAT
Income Tax
Income Tax
