posted: "The provisions of section 56(2)(v) of the Income-tax Act ( the Act) were inserted by the Finance (No.2) Act,2004 with effect from 1st April,2005. The purpose for which the provisions of section 56(2)(v) of the Act were inserted and section 2(24) of the Ac"
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posted: "The Gujarat High Court in GE Power Conversion Pvt. Ltd Vs PASL Wind Solutions Pvt. Ltd on 3rd November, 2020 ruled that foreign arbitral awards are enforceable in India if the parties are companies incorporated in India and choose a foreign seat of arbit"
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posted: "There may be various reasons why the assessee is not able to submit any, or complete evidence before the AO, during the course of assessment proceedings. May be, he may have genuine reasons like evidence not available, or not under his control/possession,"
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posted: "INCOME TAX : Loss incurred by assessee in respect of its unit eligible for deduction under section 80-IC could be set off against income of assessee from other unit not eligible for deduction under said sectionINCOME TAX : Loss incurred by assessee in res"
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