#section 115JB
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652 articlesIncome Tax
Income Tax
Depreciation allowable on difference between slump sale consideration and value of tangible assets
Income Tax
Income Tax
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
Income Tax
Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
Income Tax
Income Tax
Depreciation on Slump-Sale Goodwill Allowed – Goodwill held as Bundle of Commercial Rights; FA 2021 Amendment not Applicable to AY 2018-19
Income Tax
Income Tax
Letter of Comfort didn’t constitute International Transaction: TP adjustment deleted
Income Tax
Income Tax
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
Income Tax
Income Tax
Bombay HC Condones 11-Day Delay in Filing Form 10-IC Due to Genuine Hardship
Income Tax
Income Tax
Karnataka HC Dismissed Revenue Appeal Due to Inapplicability of Section 14A to MAT Book Profits
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) as interest-free own funds exceeds investment
Income Tax
Income Tax
ITAT Kolkata Limited Section 14A Disallowance to Investments Yielding Exempt Income
Income Tax
Income Tax
ITAT Mumbai Allows 80IC Depreciation; Bogus Purchases Addition Restricted to 12%
Income Tax
Income Tax
Chilling of Milk Held to Be Processing for Section 80IB(11A) Benefit: ITAT Hyderabad
Income Tax
Income Tax
ITAT Delhi Quashed Reassessment which was Based Only on Audit Objection
Income Tax
Income Tax
