#income tax act 1961
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6,760 articlesIncome Tax
Income Tax
Reassessment proceedings within limitation period specified under 149(1) is valid
Income Tax
Income Tax
Penalty u/s 271B unsustainable as reasonable cause shown
Income Tax
Income Tax
Addition of deemed dividend in the hands of non-shareholders is unsustainable
Income Tax
Income Tax
Deduction u/s 54B allowable even if nature of land converted to non-agriculture just before transfer
Income Tax
Income Tax
Joint ownership cannot stand in way of claiming exemption u/s 54F
Income Tax
Income Tax
Interest received on FDR with another cooperative society is deductible u/s 80P(2)(d)
Income Tax
Income Tax
Receipt of fabrication charges from Associate Enterprise outside the purview of FTS
Income Tax
Income Tax
Allotment letters should be considered as ‘agreement to sell’ for section 56(2)(x)
Income Tax
Income Tax
Order passed in violation of principles of natural justice is unsustainable
Income Tax
Income Tax
Penalty u/s 271(1)(c) unsustainable in absence of recording of satisfaction
Income Tax
Income Tax
Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention
Income Tax
Income Tax
Foreign Currency Convertible Bond expenses included as FCCB premium expense is allowable
Income Tax
Income Tax
Revision u/s 263 rightly invoked as AO failed to inquire valuation of shares vis-à-vis provisions of section 56(2)(viib)
Income Tax
Income Tax
