#section 35
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160 articlesIncome 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
TDS u/s 195 not deductible as no income of non-resident is chargeable to tax
Excise Duty
Excise Duty
Mere technicalities shouldn’t thwart right to a fair hearing: CESTAT Allahabad
Goods and Services Tax
Goods and Services Tax
Saving clause u/s 174(2)(e) of CGST Act permits initiation of proceedings under service tax post 01.07.2017
Goods and Services Tax
Goods and Services Tax
Writ not entertained in view of availability of alternative remedy
Goods and Services Tax
Goods and Services Tax
Writ not entertained due to availability of alternative and efficacious remedy
Goods and Services Tax
Goods and Services Tax
