Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Share:

Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum Highlights What's New

Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

← Previous Next →

Income Tax - Disallowance of premium on Insurance Policy - Keyman...

Income Tax

Disallowance of premium on Insurance Policy - Keyman Insurance Policy - Once the assets are sold, the Keyman policy for the Firm becomes redundant. At the same time, a portion of the Premium cannot be disallowed as expenses, because, discontinuance of the policy has occurred due to sale of assets. Therefore, in our considered view, the disallowance being 1/3rd of the premium amount, is not sustainable. - HC

← Previous Next →

F: regarding wrong payment IGST Tax

H: Various AMENDMENTS IN THE CGST ACT, 2017 and IGST Act, 2017, Explained

H: Revised Rate of National Calamity Contingent Duty (NCCD) on certain go...

H: AMENDMENTS TO THE CUSTOMS ACT, 1962 and Rates of Customs Duties - Amen...

H: Increasing threshold limit for co-operatives to withdraw cash without ...

C: Changes in Customs, Central Excise, GST law and rates have been propos...

C: Changes in Customs, Central Excise, GST law and rates have been propos...

N: Seeks to further amend notification No. 50/2017-Customs, dated the 30t...

N: Seeks to amend 32 notifications in order to provide a specific end dat...

F: GST liability in case payment to Unregistered Service Provider exceeds...

A: Budget 2023 - Income tax slabs changes

N: Seeks to amend the notification Nos. 90/2009-Customs, dated the 7th Se...

N: Seeks to further amend notification No. 146/94-Customs, dated the 13th...

N: Seeks to further amend notification No. 57/2000-Customs which exempts ...

N: Seeks to further amend notification No. 22/2022-Customs regarding Indi...

N: Seeks to further amend notification No. 230/86-Customs related to Proj...

N: Seeks to further amend notification Nos. 25/1999-Customs, 25/2002-Cust...

N: Seeks to rescind notification Nos. 13/2021-Customs and 34/2022-Customs...

N: Seeks to further amend notification No. 11/2021-Customs dated 1st Febr...

N: Seeks to further amend notification No. 11/2018-Customs, dated 2nd Feb...

N: Seeks to further amend notification No. 50/2017-Customs, dated the 30t...

A: BUDGET 2023 - QUICK GO POINTS

A: BUDGET 2023 - Strengthning INDIA

F: Refund of GST

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

F: Blocked Credit Sec 17 (5)

F: Goods to be Imported under Bill to Ship Concept

A: PROPOSED CHANGES IN LIQUIDATION PROCESS

A: Cancelled GST registration can be restored upon fulfilment of conditions

A: Lack of supplying supporting documents for ‘reason to believe’ is a fl...