#section 115JB
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710 articlesIncome Tax
Income Tax
Revision Under Section 263 Invalid as AO Conducted Adequate Inquiry: ITAT Mumbai
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income 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
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Income Tax
ITAT Delhi Allowed Sales Incentive Provision as Deduction Since Based on Scientific Method
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Income Tax
No Section 270A(8) Penalty for TP Adjustment Without Proof of Deliberate Concealment: Madras HC
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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
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Income Tax
ITAT Mumbai Denied Section 80JJAA Deduction as Claim Not Made in Original Return
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Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
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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
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Income Tax
