#Section 234B
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895 articlesIncome Tax
Income Tax
No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi
Income Tax
Income Tax
Section 10AA Deduction Allowed Despite Late Filing of Form 56F – Procedural Lapse Held Curable
Income Tax
Income Tax
ITAT Hyderabad: Section 115BAA Benefit Cannot Be Denied on Technicalities; MAT Not Applicable Once Option Validly Exercised
Income Tax
Income Tax
No Appeal Dismissal u/s 249(4)(b) Without Advance Tax Liability: ITAT Hyderabad
Income Tax
Income Tax
ITAT Mumbai: Reopening Beyond 3 Years Invalid – ₹6 Lakh Escapement Fails ₹50 Lakh Threshold
Income Tax
Income Tax
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Income Tax
Income Tax
Section 68 Addition Deleted in Search Case – No Incriminating Material Dumb Documents Rejected
Income Tax
Income Tax
ITAT Bangalore: GST Refund Not Taxable Under Exclusive Method; Double Addition U/s 143(1) Struck Down
Income Tax
Income Tax
APA with CBDT Binding; TPO Must Align ALP with APA Terms, Not Override: ITAT Kolkata
Income Tax
Income Tax
Revision u/s. 263 upheld as related party expense allowed without detailed verification
Income Tax
Income Tax
Offshore Supply Income Not Taxable in India Due to Absence of Business Connection: Delhi HC
Income Tax
Income Tax
Income Tax Appeal Reinstated as Delay due to Bona Fide Belief & COVID-19 Disruption
Income Tax
Income Tax
ITAT Deletes AMP Adjustment, Rejects Bright Line Test Following HC Precedents in Louis Vuitton case
Income Tax
Income Tax
