#section 28
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467 articlesCustom Duty
Custom Duty
Pre-Import Condition Cannot Be Applied Retrospectively to Advance Authorisation Imports
Income Tax
Income Tax
Section 28 Interest Is Compensation, Not Income: Reassessment Set Aside
Income Tax
Income Tax
Section 43B Relief Granted Because Evidence of Gratuity Payment Was Ignored
Income Tax
Income Tax
Interest on Enhanced Compensation Taxable as Other Sources Income: ITAT Delhi
Income Tax
Income Tax
Bad debts u/s. 36(1)(vii) are to be allowed once offered as income in any year
Income Tax
Income Tax
Enhanced Land Compensation & Interest Taxable u/s 56(2)(viii) with 50% Section 57 Deduction
Income Tax
Income Tax
Revenue Appeal Dismissed for Low Tax Effect as Higher Tax Rate Held Non-Retrospective
Income Tax
Income Tax
Assessment Quashed for Using Section 143(3) After Search Proceedings Began
Income Tax
Income Tax
DEPB Not Excludable from Gross Profit for Business Income; ITAT Deletes Addition
Income Tax
Income Tax
Substitution of Shares on Amalgamation Not Automatically Business Income: SC
Income Tax
Income Tax
Amalgamation Shares Taxable Only If Real Income Arises
Income Tax
Income Tax
Interest on Land Acquisition Compensation Taxable as Capital Receipt
Income Tax
Income Tax
Section 21 Notice Only Fixes Limitation, Not Arbitral Jurisdiction: SC
Income Tax
Income Tax
