#income tax act 1961
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6,760 articlesIncome Tax
Income Tax
Will ITAT ruling in ‘Legatum Ventures’ open new doors for Litigation & impact FDI inflow in India?
Corporate Law
Corporate Law
Order attaching accounts u/s 5 of PML Act unsustainable as passed without recording reasons
Income Tax
Income Tax
Foreign tax credit against form 67 filed before completion of assessment is duly allowable
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable merely because PCIT may entertain different view
Income Tax
Income Tax
Disallowance invoking section 40A(2)(b) unsustainable as hire charges paid not proved as unreasonable and excessive
Income Tax
Income Tax
Income from license of Build-Operate-Transfer project taxable as business income
Income Tax
Income Tax
Rent including service tax paid for the business purpose is allowable u/s 30
Income Tax
Income Tax
Indexed cost of development not allowed on failure to substantiate the claim
Income Tax
Income Tax
Forfeited amount is deductible from cost of acquisition at the time of actual transfer of asset
Income Tax
Income Tax
Addition u/s 69C merely because assessee dealt with suspected scrips is unsustainable
Income Tax
Income Tax
Section 40A(3) not applies to cash payments deposited in bank account of payee
Income Tax
Income Tax
Addition u/s 69C sustained as search in group concern proved maintaining of books of accounts outside regular books
Income Tax
Income Tax
Addition of unexplained closing cash balance unsustained as cash was generated from agricultural activity
Income Tax
Income Tax
