#section 35
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165 articlesGoods and Services Tax

Goods and Services Tax
Jharkhand VAT Act: No Reassessment of Reassessment Orders Allowed
Excise Duty

Excise Duty
No Pre-deposit Required When Appellate Authority Sets Aside Order-in-Original without Confirming Demand
Income Tax

Income Tax
Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Goods and Services Tax

Goods and Services Tax
‘Bakery Shortening’ and ‘Vanaspati’ are same commodities under Sales Tax Law
Corporate Law

Corporate Law
Bank has first charge over property above other debts payable to Central or State Government
Income Tax

Income Tax
Weighted deduction available on all expenditure incurred on in-house research & development facility
Income Tax

Income Tax
Benefit u/s 35(2AB) available on expenditure on clinical trials outside approved in-house R&D facility
Income Tax

Income Tax
Internal transfer between two EOUs eligible for exemption u/s 10B
Corporate Law

Corporate Law
Disqualification u/s 29A of IBC unjustified as related party ceased to be in helm of affairs of corporate debtor
Finance

Finance
Unstamped Arbitration Agreements Lack Legal Validity and May Be Impounded
Income Tax

Income Tax
Period in deduction section 54EC of Income Tax Act has to be regarded as six British Calendar months
Income Tax

Income Tax
Reopening of assessment after full and true disclosure of material facts unsustainable
Excise Duty

Excise Duty
One appeal against order-in-original bearing two numbers before Commissioner (A) is valid
Income Tax

Income Tax
