#section 28
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502 articlesCorporate 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
Unpaid Interest to Scheduled Co-op Bank Disallowable Under Section 43B: ITAT Mumbai
Income Tax

Income Tax
No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation
Income Tax

Income Tax
Gratuity and Leave Provisions Qualify as Application of Income under Section 11: ITAT Mumbai
Income Tax

Income Tax
ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151
Income Tax

Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income Tax

Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax

Income Tax
Extrapolation of Unrecorded Sales Without Incriminating Material Invalid: ITAT Chandigarh
Income Tax

Income Tax
