#section 115JB
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652 articlesIncome Tax
Income Tax
Penalty Sustained Because Tax Paid Without Return Doesn’t Disclose Income Details
Income Tax
Income Tax
Technical Error in Schedule BP Cannot Justify Retaining 143(1) Adjustment 143(3) After Scrutiny
Income Tax
Income Tax
ITAT Mumbai Upheld MAT Liability Despite Prior SICA Status Due to Positive Net Worth
Income Tax
Income Tax
Gujarat HC Rejects Revenue Appeal for Misclassifying Interest Income as Other Source
Income Tax
Income Tax
ITAT Deletes 36(1)(iii) Interest; Remands Rent/Salary for Verification
Income Tax
Income Tax
ITAT Dismisses Revenue’s 14A, TDS & LTCG Grounds Against PNB
Income Tax
Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax
Income Tax
No Tax, No Under-Reporting: ITAT Mumbai Deletes 270A Penalty on Mere Re-classification of Loss
Income Tax
Income Tax
Penalty Quashed as AO Failed to Record Satisfaction Under Section 270A
Income Tax
Income Tax
Entire Foreign Tax Credit allowed inspite of NIL taxability on account of 10A exemption
Income Tax
Income Tax
AMP Intensity & BLT Methods Rejected Again; ITAT Deletes Entire AMP Adjustment – Issues Remanded
Income Tax
Income Tax
Penalty Deleted Because 115JB MAT Does Not Apply to Certain Banks
Income Tax
Income Tax
Deeming fiction of section 50 cannot change long term assets to short term capital assets
Income Tax
Income Tax
