#Section 234B
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895 articlesIncome Tax
Income Tax
ITAT Deletes 10% Expense Disallowance as No Specific Defects Found in Audited Books
Income Tax
Income Tax
No GP Addition if No Specific Defects Found in Books of Account: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes ₹3,885 Cr Share Premium Addition as Section 56(2)(viib) Not Applies to Holding-Subsidiary Funding
Corporate Law
Corporate Law
60% Tax Under Section 115BBE Cannot Apply Retrospectively: Rajasthan HC
Income Tax
Income Tax
No TP Adjustment Allowed if Foreign LLC Income Was Already Taxed in India: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Deletes Section 44BB Addition as Revenue Failed to Establish PE in India
Income Tax
Income Tax
SEC Whistleblower Award was held taxable: ITAT rejected claim of capital receipt and windfall gain
Income Tax
Income Tax
ITAT Quashes Reassessment as Section 151 Approval Was Taken from Wrong Authority
Income Tax
Income Tax
Section 148 Notice Quashed as Approval Was Obtained From Wrong Authority
Income Tax
Income Tax
Section 148 Notice Quashed as Escaped Income Was Below ₹50 Lakh & Issued After 3 Years
Income Tax
Income Tax
CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
Income Tax
Income Tax
Entire Sale Consideration Cannot Be Taxed as Capital Gain: Mumbai ITAT Orders Fresh Computation
Income Tax
Income Tax
ITAT Quashes Reassessment as Alleged Escaped Income Was Below ₹50 Lakh Threshold
Income Tax
Income Tax
