Sections 80AC, 80-IA(4) Direct Taxes
Assessee’s case with both original and revised returns filed in time was placed in a better position, therefore, deduction under section 80-IA was allowable, despite the same was claimed through…
Section 264 Direct Taxes
Remedy under section 264 could not be treated as regular remedy bypassing regular remedy of appeals. Where assessee preferred petition under section 264 deliberately avoiding availing of…
Section 96 of CGST Act Service Tax
The petitioner before this Court is a Private Limited Company incorporated under the Companies Act, 1956 having its registered office at 75, Readymade Complex, Industrial Area, Pardeshipura, Indore has…
Section 195 Direct Taxes
Foreign agent commission and reimbursement of expenditure were not taxable in India and hence, section 195 had no application.…
Section 271(1)(c) Direct Taxes
15-Jan-2019…