#section 115JB
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710 articlesIncome Tax
Income Tax
Cost-to-Cost Secondment Reimbursement Needs No Transfer Pricing Mark-up: ITAT Hyderabad
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Income Tax
AO Cannot Abruptly Replace DCF With NAV for Share Valuation: ITAT Hyderabad
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Corporate Guarantee for AE Falls Under Section 92B; 0.20% Commission Is ALP: ITAT Mumbai
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Income Tax
Rule 128 Effective From 01.04.2017 Cannot Deny Kenya Foreign Tax Credit for Earlier Return: ITAT Mumbai
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Income Tax
Section 80-IA Deduction Cannot Be Denied If Audit Report Filed During Assessment: Gujarat HC
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Income Tax
Madras High Court: Section 45-IC Statutory Reserve Not Deductible by NBFC
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Income Tax
Section 14A Disallowance Restricted to Exempt Dividend Income: ITAT Mumbai
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Income Tax
Rule 8D Cannot Apply Without AO Recording Dissatisfaction: ITAT Bangalore
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Income Tax
Court-Approved Capital Reduction Cannot Be Taxed as Buyback Under Section 115QA: ITAT Delhi
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Income Tax
Non-Land Forestry Expenses Not Agricultural Expenditure: Gujarat High Court
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Income Tax
Separate NLD Undertaking Eligible for Section 80-IA Deduction: ITAT Mumbai
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Calling MEIS Incentive a “Reward” Does Not Make It Capital Receipt: ITAT Mumbai
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Mark-to-Market Loss on Physical Silver Held as Trading Stock Allowable: ITAT Mumbai
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Income Tax
