#Section 10B
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135 articlesIncome Tax
Income Tax
No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action
Income Tax
Income Tax
Payment for International Private Leased Circuits not royalty hence disallowance u/s. 40(a)(i) not justified
Income Tax
Income Tax
Section 11 exemption cannot be denied solely for delayed Form 10B uploading
Income Tax
Income Tax
Binding Directions Not Optional: ITAT Pulls Up AO for Ignoring 10A Mandate
Income Tax
Income Tax
Delay in filing Form 10B could not be a ground to deny exemption u/s 11 & 12 when report was available before CPC order
Income Tax
Income Tax
Exemption Under Sections 11 & 12 Cannot Be Denied for Procedural Delay in Form 10B: ITAT Hyderabad
Income Tax
Income Tax
Claim of concessional rate u/s. 115BAA to be reconsidered as Form 10-IC filed before 30.06.2022
Income Tax
Income Tax
Exemption u/s. 10(23C)(v) granted as Form No. 10BB filed before completion of assessment proceeding
Income Tax
Income Tax
Denial of exemption u/s. 11 for delay in filing Form 10B not justifiable: ITAT Delhi
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Income Tax
Section 44AD: Computation of Business Income on Presumptive basis
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Income Tax
Disallowance u/s. 14A deleted as investment made out of sufficient own interest free funds
Income Tax
Income Tax
Late Filing of Form 10CCB Not automatically Disqualify Section 80-IA Deductions
Income Tax
Income Tax
Deduction u/s. 10A not admissible based on defective Form 56F: ITAT Chennai
Income Tax
Income Tax
