#section 28
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467 articlesCustom Duty
Custom Duty
Interest on Customs Duty Cannot Be Waived Merely Because EPCG Benefit Was Granted Later: CESTAT Mumbai
Income Tax
Income Tax
Section 43B Addition Quashed as GST Liability Was Shown Only as Liability & not claimed as expense
Custom Duty
Custom Duty
DRI Show Cause Notice was quashed as proceedings initiated by Officers other than ‘Proper Officer’ were void
Income Tax
Income Tax
ITAT Allows Subsidiary Investment Write-Off as Business Loss as Investment Was Made for Commercial Expediency
Income Tax
Income Tax
Only Net Profit Taxable on Unaccounted Sales, No Double Additions: Delhi ITAT
Income Tax
Income Tax
SC: Interest on Borrowed Funds Allowed Even for Investment Through Group Concerns – Commercial Expediency Prevails
Income Tax
Income Tax
AP HC Upholds Income Tax Summons After Finding No Proof of Mala Fide Action
Income Tax
Income Tax
SC Allows Deduction of Grants as They Were Part of Statutory Business Activity
Income Tax
Income Tax
DSIR’s Partial Approval Cannot Restrict Pre-2016 R&D Deduction Claim: ITAT Chennai
Income Tax
Income Tax
ITAT Slams ₹120 Crore Section 68 Addition on Fintech Giant: AO Cannot Ignore Evidence & Make Mechanical Additions
Income Tax
Income Tax
Notional Interest Addition Deleted Because Only Real Income Can Be Taxed: ITAT Delhi
Income Tax
Income Tax
Interest on Compulsory Acquisition of Agricultural Land Still Exempt – ITAT Pune Deletes Tax & Penalty Together
Income Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Service Tax
Service Tax
