#section 28
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502 articlesCustom Duty

Custom Duty
Goods imported separately cannot be clubbed for the purpose of classification
Income Tax

Income Tax
Adjustment towards disallowance in terms of section 36(1)(va) are permissible under scope of section 143(1)
Income Tax

Income Tax
Interest by reference court u/s 28 of Land Acquisition Act is not chargeable to tax
Income Tax

Income Tax
Small Businessmen Can opt Presumptive Taxation Scheme under section 44AD
Income Tax

Income Tax
Provisions of section 115BBE not attracted when source of income proved
Income Tax

Income Tax
Assessment framed in different status is liable to be cancelled
Corporate Law

Corporate Law
Dispute maintainable on basis of invoices in absence of expressly written contract
Income 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
