#section 28
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467 articlesCustom Duty
Custom Duty
Custodian Not Liable Under Customs Law for Absence of Seal Tampering Evidence
Income Tax
Income Tax
80P Deduction Allowed on Bank Interest – Bang ITAT Follows Karnataka HC, Distinguishes Totgars
Income Tax
Income Tax
Section 271(1)(c) Penalty Upheld Due to Non-Bona Fide Claims & Failure to Disclose Income
Income Tax
Income Tax
Development fee collected for funding capital expenditure for airport development not taxable as revenue income
Income Tax
Income Tax
U/s 80P wins despite disallowance: ITAT calls interest provision issue tax-neutral for co-op society
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
Capital Payment for Land Purchase Cannot Be Disallowed Under Section 40A(3): ITAT Nagpur
Corporate Law
Corporate Law
Refund rightly rejected as closure of proceeding requested on voluntary payment of differential customs duty
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
Charitable Trust Allowed to Set-off Earlier Years’ Excess Application Against Current Income; Form 9A Not Required
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
Disallowance of Insurance Expenses Set Aside Because IRDA Limits Do Not Automatically Bar Tax Deduction
Income Tax
Income Tax
Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi
Income Tax
Income Tax
