Courts: All ITAT
25,431 articlesIncome Tax

Income Tax
Section 80P(2)(a)(i) deduction not allowed if not claimed in Tax Return
Income Tax

Income Tax
PCIT’s exercise of Section 263 jurisdiction while issue is pending before CIT(A) is invalid
Income Tax

Income Tax
Source for making or earning income of payer of FTS outside India is not taxable in India
Income Tax

Income Tax
Cost of funds for earning interest income, assessed under section 56 is allowable
Income Tax

Income Tax
Section 43B doesn’t apply to service tax not routed through P&L
Income Tax

Income Tax
ITAT deletes addition for Long Term Capital Gain from shares of Pine Animation Ltd.
Income Tax

Income Tax
Proviso to Section 56(2)(vii)(b): Stamp Duty Value on Date of Agreement applies
Income Tax

Income Tax
No Section 194J TDS if Consultancy Charges not exceeds Rs. 30,000: ITAT
Income Tax

Income Tax
UAE Resident Assessee: Mutual Fund STCG Tax Exemption under India-UAE DTAA
Income Tax

Income Tax
Section 14A Disallowance & Additional Depreciation in Section 115JB Book Profit Calculation
Income Tax

Income Tax
ITAT deletes Section 69A and 69C addition due to insufficient evidence
Income Tax

Income Tax
Violation of Section 269SS by Excess Capital Withdrawal in cash from Partnership
Income Tax

Income Tax
ITAT Allows Section 80-IC Deduction as ITR filed with Form 10CCB
Income Tax

Income Tax
