#section 115JB
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710 articlesIncome Tax
Income Tax
No Misreporting, No Penalty: ITAT Deletes ₹11L Penalty u/s 270A(9) Where Return Accepted in Full
Income Tax
Income Tax
Delay Condoned as Limitation Counted from Order Receipt Date, Not Order Date: ITAT Mumbai
Income Tax
Income Tax
No Reduction of 80-IA Deduction in 80HHC Computation Where Profits Are Distinct: Calcutta HC
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable
Income Tax
Income Tax
Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Income Tax
Income Tax
APA with CBDT Binding; TPO Must Align ALP with APA Terms, Not Override: ITAT Kolkata
Income Tax
Income Tax
Expenditure Disallowance Sent Back Due to Lack of Verification of Evidence
Income Tax
Income Tax
MEIS Export Incentives are Capital Receipts & Not Taxable Under Income Tax: ITAT Ahmedabad
Income Tax
Income Tax
Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval
Income Tax
Income Tax
MAT Not Applicable as Bank Not Formed Under Companies Act: ITAT Kolkata
Income Tax
Income Tax
Delay in Claiming Investment Allowance Not a Ground for Rejection Without Proper Verification
Income Tax
Income Tax
