#income tax act 1961
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6,762 articlesIncome Tax
Income Tax
Provisions of section 194C applies to work and not for purchase of material
Income Tax
Income Tax
Filing & Reporting Form 10B (From A.Y. 2023-24 & Onwards)
Income Tax
Income Tax
Disallowance under rule 8D(2)(ii) unjustified as interest bearing funds not applied for making investments
Income Tax
Income Tax
Service relating to mining of natural resources not taxable in terms of India-Portugal DTAA
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion is unsustainable
Income Tax
Income Tax
Order passed based on submissions made before CIT(A) without conducting enquiry unsustainable
Income Tax
Income Tax
Non-passing of draft assessment order u/s 144C(1) renders final assessment Jurisdictionless
Income Tax
Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Income Tax
Income Tax
HC quashed order passed by Officer not having jurisdiction
Income Tax
Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Income Tax
Income Tax
Amendment to provisions of section 50C(1) is retrospective in nature
Income Tax
Income Tax
Disallowance u/s 40A(3) sustained as benefit of exception u/r 6DD(f) not eligible
Income Tax
Income Tax
Revisional Power: Difference of Opinion Alone Insufficient to invoke Section 263
Income Tax
Income Tax
