Capital gains–Deduction under section 54F–Amount not invested in Capital Gains Account Scheme within period under section 139(1)
Income-Subsidy–VAT reimbursement–Whether capital receipt or revenue receipt– Applicability of section 2(24)(xviii)
Brand promotion by ‘Shilpa Shetty’ not an international transaction in absence of pre-requisite agreement .
Salary and interest to partners is allowable under section 40(b) even in respect of addition of undisclosed profit !
Tax Audit done Under Section 44AD, 44ADA and 44AE shall not be taken into account for Counting the Maximum Number of Tax Audit.
Consequences of failure to deduct tax at source by purchaser of immovable property above Rs. 50 Lacs: