#section 115JB
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652 articlesIncome Tax

Income Tax
Section 80GGC Political Donation: Penalty Upheld despite Deduction Withdrawal After Reopening
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Illegal Remand of Scrutiny Assessment Set Aside by ITAT Mumbai
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Eight-minute delay in Return filing cannot justify denial of loss carry forward: Bombay HC
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Gujarat HC Quashed Reopening Due to Absence of Fresh Tangible Material
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Corporate Tax Rate Applicable for AY 2021-22, 2022-23, 2023-24, 2024-25, 2025-26 & 2026-27
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Limited Scrutiny Means Limited Powers: Additions Beyond CASS Scope Quashed by ITAT
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ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
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Section 43B Satisfied When Gratuity Liability Is Genuinely Discharged: ITAT Delhi
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ITAT Mumbai Quashes Reopening Beyond 4 Years; Sub-Contract Disallowance Deleted
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Survey Disclosure Accepted in Return Cannot Trigger Section 270A Penalty: ITAT Mumbai
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Section 270A Penalty Deleted for Suo Motu Withdrawal of Education Cess Claim
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Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi
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Benefit of indexed cost of acquisition allowed while computing book profit u/s. 115JB
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