#section 28
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502 articlesIncome Tax

Income Tax
Refund issued will first be adjusted against interest and then against principal amount
Income Tax

Income Tax
Understanding the Principle of Mutuality in Tax Law: Key Implications
Income Tax

Income Tax
ITAT Allows Tax Deduction on Agricultural Land Compensation
Income Tax

Income Tax
Denial of deduction u/s. 80HHC merely stating income are not derived from export unjustified
Custom Duty

Custom Duty
Equipment on board cannot be treated as independent of barge without evidence
Custom Duty

Custom Duty
Subsequent suspension cannot affect duty free import as DFIA license was valid at the time of import
Income Tax

Income Tax
ITAT Mumbai: Interest Receivables Treated as Loan to AE, TP Adjustment Confirmed
Income Tax

Income Tax
Disallowance of Payment for PF & ESI Employee Contributions Beyond Due Date (Section 36(1)(va))
Income Tax

Income Tax
Law declared by a Court will have retrospective effect if not otherwise stated
Custom Duty

Custom Duty
Extended period not invocable if department was fully aware of import
Custom Duty

Custom Duty
Correct classification of ‘tomato dry flavour’ is CTH 3302 10 10
Income Tax

Income Tax
Principal amount taken for trading purpose when waived off results in income
Income Tax

Income Tax
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Income Tax

Income Tax
