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10,045 articlesIncome Tax

Income Tax
Misuse charges & interest on the same not deductible in computing total income
Income Tax

Income Tax
Section 53A- ‘Willingness to perform’ is key factor to tax transfer
Income Tax

Income Tax
Derivative by itself cannot be termed as an investment or stock in trade
Income Tax

Income Tax
Sec. 142(2A) not meant for delegation of AO’s powers & functions to special auditor
Service Tax

Service Tax
Service tax demand can be made only for the category in which SCN been issued
Service Tax

Service Tax
No court can compel a statutory authority to act beyond statutory mandate
Income Tax

Income Tax
Bad Debt is allowable irrespective of provision for bad and doubtful debts created by Bank -SC
Service Tax

Service Tax
No Escape from service tax liability by sub-contracting of work
Income Tax

Income Tax
Retrospective amendment cannot override treaty; Sale of copyrighted article not taxable as royalty
Income Tax

Income Tax
Interest on borrowed fund for extension of existing business is allowable as deduction -SC
Service Tax

Service Tax
Bullock Cart drivers are not GTA service providers – CESTAT
Income Tax

Income Tax
Interest on Share Application Money till allotment is taxable in hands of applicant
Income Tax

Income Tax
Interest under Section 234B/234C is mandatory even if not specified in Assessment Order – SC
Corporate Law

Corporate Law
