#income tax act 1961
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6,760 articlesIncome Tax
Income Tax
Disallowance u/s 40A(3) Remanded for Review Considering Bank Holiday, Agent Payment & Business Exigenc
Income Tax
Income Tax
Retrospective Amendment Doesn’t Justify Reassessment Beyond Four Years
Income Tax
Income Tax
Bad debts recovered & offered to tax cannot be taxed again under Section 69A
Income Tax
Income Tax
ITAT Chennai Orders Fresh Assessment in Form 10BB Delay Case
Income Tax
Income Tax
Profit by captive consumption of electricity eligible for deduction u/s. 80-IA: Rajasthan HC
Income Tax
Income Tax
Interest Income from employee loans was to be treated as Business Income not Income from Other Sources
Income Tax
Income Tax
Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
Income Tax
Income Tax
Addition for capital contribution from partners not sustained as identity of partners and genuineness of transaction established
Income Tax
Income Tax
Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi
Income Tax
Income Tax
Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC
Income Tax
Income Tax
Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata
Income Tax
Income Tax
Section 292C’s presumption applies only to person from whom documents seized
Income Tax
Income Tax
Section 10(46) Tax Exemption for Delhi Construction Workers Welfare Board
Income Tax
Income Tax
