#income tax act 1961
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6,762 articlesIncome Tax
Income Tax
No reassessment for Client code modification on failure to prove malafide purpose of shifting profit
Income Tax
Income Tax
No TDS on Sales Commission to Wholly-Owned Subsidiary under Section 40(a)(i)
Income Tax
Income Tax
Failure to Record Satisfaction Renders Section 148 Notice Void & Assessment Order Void-ab-initio
Income Tax
Income Tax
Section 148 Notice cannot be issued to Partner for Transactions Among Partnership Firms
Income Tax
Income Tax
Section 10(10D) Tax Exemption for Employee on Insurance Policy Assignment by Employer
Income Tax
Income Tax
Section 263 cannot be invoked based on incorrect understanding / appreciation of facts
Income Tax
Income Tax
Advance from Customers Not Section 68 Income; Powers of CIT(A) Parallel to AO’s
Income Tax
Income Tax
No Section 270A Penalty if No Misreporting or Underreporting by Assessee
Income Tax
Income Tax
Transfer Pricing: Comparing New Assessees with Established Businesses is Inappropriate
Income Tax
Income Tax
Section 10(26) Exemption Limited to Individual Members of Scheduled Tribe: ITAT Guwahati
Income Tax
Income Tax
Section 68 Addition Unjustified if Shares’ Purchase & Sale Validated by Evidence: ITAT Mumbai
Income Tax
Income Tax
Expenditure towards ESOP is allowable u/s 37(1) of Income Tax Act: ITAT Mumbai
Income Tax
Income Tax
Understanding Section 43B(h) | Impact on MSME Payments
Income Tax
Income Tax
