Income Tax Rule 1962
Stamp duty and registration charges for execution of lease deed is a Capital or revenue expenditure ?
Stamp duty and registration charges for execution of lease deed is a Capital or revenue...
Set-off of business income against Loss suffered from derivative transactions
Set-off of business income against Loss suffered from derivative transactions
Short Overview : Where loss suffered from...
No interest u/s 234B & 234C if the tax liability arises due to retrospective amendment of law: Calcutta HC
No interest u/s 234B & 234C if the tax liability arises due to retrospective amendment...
Word “otherwise” in s. 45(4) takes within its sweep not only cases of dissolution but also cases of subsisting partners of a partnership transferring...
Word "otherwise" in s. 45(4) takes within its sweep not only cases of dissolution but...
Interesting Judgment : Statement recorded during survey u/s 133A are not conclusive piece of evidence by itself for reassessment u/s 148
Income Tax Act, 1961, Section 148
Reassessment---Reason to believe---Statement recorded under section 133A---No other tangible evidence
Conclusion: The...
