#section 115JB
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652 articlesIncome Tax
Income Tax
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax
Income Tax
Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld
Income Tax
Income Tax
ITAT Delhi Allowed Sales Incentive Provision as Deduction Since Based on Scientific Method
Income Tax
Income Tax
No Section 270A(8) Penalty for TP Adjustment Without Proof of Deliberate Concealment: Madras HC
Income Tax
Income Tax
Capitalisation in Books Does Not Decide Tax Deduction, Marketing Spend Allowed as Revenue
Income Tax
Income Tax
No separate notional interest adjustment when working capital adjustment made under TNMM
Income Tax
Income Tax
ITAT Mumbai Denied Section 80JJAA Deduction as Claim Not Made in Original Return
Income Tax
Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted – MAT Liability U/s 115JB Higher Than Normal Tax – No Tax Sought to be Evaded – ITAT Mumbai
Income Tax
Income Tax
ITAT Bangalore Deletes Penalty U/s 270A After HC Condoned Delay and Restored Sec. 80IA Deduction
Income Tax
Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Income Tax
Income Tax
