#section 32
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645 articlesIncome Tax
Income Tax
Disallowance u/s. 14A to be restricted to dividend yielding investments
Goods and Services Tax
Goods and Services Tax
Supply of helicopters without transfer of right to use not exigible to tax u/s. 2(g)(vi) of CST
Income Tax
Income Tax
Revision u/s. 263 justified as AO granted relief without adequate inquiry into claim: ITAT Mumbai
Income Tax
Income Tax
Depreciation u/s. 32 not admissible as usage of car for business purpose not proved: ITAT Mumbai
Income Tax
Income Tax
Addition u/s. 28(iv) towards import of assets free of cost not justified since no benefit derived
Income Tax
Income Tax
Section 50C doesn’t applicable while calculating WDV for claiming depreciation on block of asset
Income Tax
Income Tax
Disallowance u/s. 14A unjustified since own funds available more than investments made: ITAT Ahmedabad
Goods and Services Tax
Goods and Services Tax
Interest received by foreman of chit on defaulting subscriptions not leviable to GST: Kerala HC
Income Tax
Income Tax
Statutory Deductions “Depreciation”: Key Principles and Court Rulings
Income Tax
Income Tax
Disallowance of amount of employees’ share to ESI and PF after due date justifiable: ITAT Bangalore
Corporate Law
Corporate Law
Industrial court erred in assuming jurisdiction to entertain complaint of unfair labour practice
Goods and Services Tax
Goods and Services Tax
Retention of refund claim as amount deposited voluntarily is not justified in law: Delhi HC
Income Tax
Income Tax
Concession rate benefit u/s. 112 not available on short term capital gain computed u/s. 50: ITAT Mumbai
Income Tax
Income Tax
