#Section 10A
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256 articlesIncome Tax
Income Tax
Section 148 Notice Quashed as AO Revisited Already Examined Section 10AA Claim: Bombay HC
Income Tax
Income Tax
Orissa HC Dismisses Review as Section 260A Permits Reformulation of Questions
Income Tax
Income Tax
Only Net Income of Trust Taxable Despite Section 11 Denial: ITAT Hyderabad
Income Tax
Income Tax
Bangalore ITAT Reaffirms that Transfer Pricing Adjustment Must Be Restricted Only to International Transactions with AEs
Income Tax
Income Tax
Section 80JJAA Claim Rejected for Omission in Return: ITAT Mumbai
Income Tax
Income Tax
Section 10A Deduction Allowed Before Chapter VI Computation as Benefit Is Undertaking-Specific
Income Tax
Income Tax
TPO Cannot Compare Captive IT Service Provider With IP-Owning Risk-Bearing Companies: ITAT Mumbai
Corporate Law
Corporate Law
NCLT Admits Section 7 Petition as OTS Acknowledged Debt & Extended Limitation
Income Tax
Income Tax
TP Adjustment Rejected as Revenue Departed from Consistent Past Practice: Karnataka HC
Income Tax
Income Tax
Concessional Tax Rate Cannot Be Denied Solely for Form 10-IC Late Filing: ITAT Delhi
Income Tax
Income Tax
Period of limitation prescribed under Income-tax Act, 1961
Income Tax
Income Tax
For TP comparability, functional similarity and scale of operations were crucial; inclusion of low-turnover comparable was set aside
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
