#income tax act 1961
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6,762 articlesIncome Tax

Income Tax
Addition for Fall in Gross Profits Without Proof of Suppression is Unsustainable
Income Tax

Income Tax
Rental & Service Income Classification Mustn’t Change on Mere surmises
Income Tax

Income Tax
No disallowance of Transport commission expense solely for cross-verification absence
Income Tax

Income Tax
Trust can claim both depreciation & application of income on asset in its purchase year
Income Tax

Income Tax
TDS u/s 195 not deductible on commission paid to foreign agents for procurement of orders
Income Tax

Income Tax
Additional disallowance without converting limited scrutiny to complete scrutiny unsustainable
Income Tax

Income Tax
Depreciation on right to build and operate tool road is admissible as intangible asset
Income Tax

Income Tax
Disallowance u/s 14A in absence of exempt income unsustainable
Income Tax

Income Tax
Infrastructure development of leased property expenditure is revenue in nature
Income Tax

Income Tax
Section 148 Notice Void if AO Doesn’t examine Assessee’s Filed Return
Income Tax

Income Tax
CIT(A) not adjudicated issues on merit: ITAT Restores Matter to CIT(A)
Income Tax

Income Tax
Reselling of Hardware and Software Not ‘Royalty’ under India-Singapore DTAA
Income Tax

Income Tax
Reopening after 4 years invalid if AO fails to Establish Assessee’s Failure to Disclose Material Facts
Income Tax

Income Tax
