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YearHead-TitleAuthor
2018Benefit of Telescoping While Making Addition Under Section 69CAnalytical StudyBenefit of Telescoping While Making Addition Under Section 69CDr. CA. Nisha Bhandari
2018Are Section 142(1) and Section 148 Mutually Exclusive?Analytical StudyAre Section 142(1) and Section 148 Mutually Exclusive?CA. V.K. Subramani
2018“Capital Employed in the Business of the Company” for the Purposes of Section 35D(3)Analytical StudyPremium Collected by a Company Issuing Shares Cannot be Treated “Capital Employed in the Business of the Company” for the Purposes of Section 35D(3)Akhilesh Kumar Sah
2018Account of Bogus Purchase Not Restricted to Profit Element OnlyAnalytical StudyAddition Under Section 69C on Account of Bogus Purchase Not Restricted to Profit Element OnlyDr. CA. Nisha Bhandari
2018Supreme Court Decides the ControversyAnalytical StudyApplicability of Amendment in Section 11 Restricting Depreciation AllowanceCA. Manoj Gupta
2018Investment in National Pension Scheme (NPS) Under Section 80CCDAnalytical StudyExtra Tax Benefit Under The IT ACT, 1961 by Investment in National Pension Scheme (NPS) Under Section 80CCDT.N. Pandey
2018Whether ‘Capital Receipt’ or ’Revenue Receipt’Analytical StudySubsidy Received for Setting up of or Expansion of IndustryAkhilesh Kumar Sah
2017Government Imposed Statutory Levies Cannot be Questioned on The Ground of Justification ThereofAnalytical StudyGovernment Imposed Statutory Levies Cannot be Questioned on The Ground of Justification ThereofT.N. Pandey
2017Capital or Revenue ExpenditureAnalytical StudyAllowability of Guarantee Commission Paid for Acquisition of Capital AssetCA. Dr. Nisha Bhandari
2017Capital GainsAnalytical StudySlump sale of All Assets and Liabilities Does Not Attract Deeming Fiction in Section 50(2)Akhilesh Kumar Sah
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