#Section 35D
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52 articlesIncome Tax
Income Tax
Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Income Tax
Income Tax
Section 68 Addition Fails Once Identity and Source Are Proved: ITAT Delhi
Income Tax
Income Tax
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
Custom Duty
Custom Duty
Investigation Deposits Are Revenue Deposits; CESTAT Orders 12% Interest on Refund
Income Tax
Income Tax
No Enduring Benefit in Routine Telecom Expenses: ₹169 Cr Customer Acquisition Cost allowed
Income Tax
Income Tax
Disallowance u/s. 56(2)(viib) unwarranted as creditworthiness cannot be doubted when share allotted to existing shareholder
Income Tax
Income Tax
How Small Businesses can Optimize Tax Benefits under Income Tax Act 1961
Income Tax
Income Tax
Expenditure treated as capital in books cannot be claimed as revenue in computation of income
Income Tax
Income Tax
Additional depreciation u/s. 32(1)(iia) admissible on process of compression of natural gas: ITAT Ahmedabad
Income Tax
Income Tax
Grant-in-aid incurred wholly and exclusively for business is deductible: ITAT Delhi
Income Tax
Income Tax
Surplus on redemption of treasury bills taxable under Capital Gains: ITAT Mumbai
Income Tax
Income Tax
