#Section 234B
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803 articlesIncome Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
PF Employees’ Contribution Was Debatable Pre-SC – No 143(1) Disallowance: ITAT Bangalore
Income Tax
Income Tax
Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
Income Tax
Income Tax
Unreasonably high expense needs to be establish by assessee: Matter remanded to verify additional evidence
Income Tax
Income Tax
ITAT Allows Software Expenses as Revenue Because Licences Were Short-Term and Non-Exclusive
Income Tax
Income Tax
Reassessment Notice for AY 2015-16 Quashed as Time-Barred Under Section 149
Income Tax
Income Tax
Scrap Business Has No Fixed Pattern; Section 68 Addition Deleted Under 44AD: ITAT Agra
Income Tax
Income Tax
Audit fees allowed as expense as commencement of business proved and expense incurred wholly for business
Income Tax
Income Tax
Section 11(3) Addition Partly Upheld: ₹1.24 Cr (AY 1994-95) Survives; Earlier Accumulations Nil; Matter Remanded to CIT(A) – ITAT Hyderabad
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time
Income Tax
Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Income Tax
Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
