#section 115JB
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652 articlesIncome Tax
Income Tax
Debatable MAT Computation Cannot Be Rectified Under Section 154
Income Tax
Income Tax
Interest from Employee Loans Taxable as Business Income: Gujarat HC
Income Tax
Income Tax
Branch Office as PE Allowed Full Cost Deduction Under DTAA
Income Tax
Income Tax
Section 144C Proceedings Fail Due to Jurisdictional Defect at Draft Stage
Income Tax
Income Tax
Adjustment in intimation u/s 143(1) disallowing deduction u/s 10B was quashed
Income Tax
Income Tax
One-Day PF Delay Excused Where Payment Was Impossible
Income Tax
Income Tax
Relevant Date for MAT Loss Set-Off Is Prior Year-End, Not Assessment Year-End
Income Tax
Income Tax
Transfer Pricing Adjustment Deleted for Cost-to-Cost Reimbursements: ITAT Chennai
Income Tax
Income Tax
Section 14A Disallowance Restricted as Interest-Free Funds Exceeded Investments
Income Tax
Income Tax
Section 263 Quashed as AO Examined LTCG Exemption for Insurers
Income Tax
Income Tax
Books Not Proper, Estimated Income Still Penalised by ITAT
Income Tax
Income Tax
Deduction Disallowance Remanded Because Net Impact Was Nil
Income Tax
Income Tax
Section 14A disallowance cannot be added to section 115JB book profits: Delhi HC
Income Tax
Income Tax
