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Expenses disallowable for tax and expenses allowed on payment basis only - Income from Business or profession

All the expenses cannot be claimed as deduction against income from business or profession. There are certain expenses which are prima facie disallowed while calculating taxable income. Section 37 of the Income Tax Act, 1961 has provision related to allowability of expenses incurred while calculating taxable income...

 

Income from House Property-Deemed Income, Exemption, Deductions, Calculation of Tax

House property income is taxable under Income Tax Act. But in some cases this may be treated as business income. Income from house property will also be calculated on property have deemed ownership...

Time barred-debt, promise to pay time barred Debt- Limitation Period- Section 25(3) of Indian Contract Act, 1872

Limitation Act is applicable to debt and after the expiry of the limitation period, debt will be time barred. But there are circumstances in which time barred debt will be active. A promise to pay time barred debt will make it active subject to certain conditions...

 

Writ Jurisdiction of the Supreme Court of India -Article 32 and High Court - Article 226 of Constitution of India

Article 32 of constitution of India provides for enforcement of the fundamental rights guaranteed by the constitution. As per Article 32(1) the right to move the Supreme Court by appropriate proceedings for the enforcement of the fundamental rights is guaranteed...

 

Limitation period for taking cognizance of offences- Section 468, 469, 470, 471, 472 and 473 of Code of Criminal Procedure 1973

There is limitation period for taking cognizance of offences in criminal cases. After the expiry of the limitation period cognizance of offence cannot be taken except in some circumstances. If the offence is punishable with fine only, the period of limitation is six months...

 

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