Month: October 2021
892 articlesIncome Tax

Income Tax
No Section 153A Assessment If no incriminating materials found during Search
Income Tax

Income Tax
ITAT restricts addition based on noting in diary to 10% of gross receipts
Income Tax

Income Tax
Faceless Assessment Order passed without issuance of Draft Assessment Order quashed by HC
Income Tax

Income Tax
No section 271(1)(c) penalty for Mere claim of wrong deduction
Income Tax

Income Tax
Penalty not sustainable if AO dropped penalty in earlier AY on same set of facts
Income Tax

Income Tax
Donation with specific direction on uses entitled for section 11 deduction
Income Tax

Income Tax
Role of Working Capital Adjustments in Transfer Pricing
Income Tax

Income Tax
Grant Received by Subsidiary from its Holding – Revenue Receipt?
Income Tax

Income Tax
Foreign Exchange Fluctuations – Is it Capital Loss/Gain?
Income Tax

Income Tax
