#section 115JB
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710 articlesIncome Tax
Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Income Tax
Income Tax
Sec 263 Quashed; AO Examined 10AA & R&D; Audit Objection Based Revision Invalid: ITAT Mumbai
Income 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
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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
