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Type: Judiciary

68,481 articles
Income TaxExplained LRS Remittances Can’t Be Taxed as Peak Credit
Income Tax

Explained LRS Remittances Can’t Be Taxed as Peak Credit

CA Vijayakumar Shetty8 months ago
Income TaxThird-Party Statement Alone Insufficient to Treat Loan as Bogus
Income Tax

Third-Party Statement Alone Insufficient to Treat Loan as Bogus

CA Vijayakumar Shetty8 months ago
Income TaxBig Dividend, Real Costs: ITAT Upholds Rule 8D Disallowance
Income Tax

Big Dividend, Real Costs: ITAT Upholds Rule 8D Disallowance

CA Vijayakumar Shetty8 months ago
Income TaxGenuine Member Cash Transactions Protected by Reasonable Cause Rule
Income Tax

Genuine Member Cash Transactions Protected by Reasonable Cause Rule

CA Vijayakumar Shetty8 months ago
Income TaxPre-Demonetisation Withdrawals Can Explain Post-Ban Cash Deposits
Income Tax

Pre-Demonetisation Withdrawals Can Explain Post-Ban Cash Deposits

CA Vijayakumar Shetty8 months ago
Income TaxApproval for One Issue, Reopening for Another Is Legally Fatal
Income Tax

Approval for One Issue, Reopening for Another Is Legally Fatal

CA Vijayakumar Shetty8 months ago
Income TaxMechanical Revenue Objections Rejected on Section 14A and MAT
Income Tax

Mechanical Revenue Objections Rejected on Section 14A and MAT

CA Vijayakumar Shetty8 months ago
Income TaxCommission @0.15% Reflects True Income in Entry Operations
Income Tax

Commission @0.15% Reflects True Income in Entry Operations

CA Vijayakumar Shetty8 months ago
Income TaxAllotment Date Governs Stamp Value Under Section 56(2)(x)
Income Tax

Allotment Date Governs Stamp Value Under Section 56(2)(x)

CA Vijayakumar Shetty8 months ago
Income TaxITAT Grants Fresh Opportunity to Claim Section 54F Deduction
Income Tax

ITAT Grants Fresh Opportunity to Claim Section 54F Deduction

CA Vijayakumar Shetty8 months ago
Income TaxTransfer Pricing Adjustment Softened for Long-Standing ECB Loans
Income Tax

Transfer Pricing Adjustment Softened for Long-Standing ECB Loans

CA Vijayakumar Shetty8 months ago
Income TaxNo Addition, No Revision: PCIT Action Fails for Want of Error and Prejudice
Income Tax

No Addition, No Revision: PCIT Action Fails for Want of Error and Prejudice

CA Vijayakumar Shetty8 months ago
Income TaxBreed Development Spend Treated as Revenue, Not Capital Expense
Income Tax

Breed Development Spend Treated as Revenue, Not Capital Expense

CA Vijayakumar Shetty8 months ago
Income TaxInd-AS Fair Value Gains Can’t Be Ignored in Section 94B Scrutiny
Income Tax

Ind-AS Fair Value Gains Can’t Be Ignored in Section 94B Scrutiny

CA Vijayakumar Shetty8 months ago