#section 115JB
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652 articlesIncome Tax
Income Tax
Disallowance u/s. 14A while computing book profit u/s. 115JB is not tenable
Income Tax
Income Tax
ITAT Delhi Rules Entertainment Tax Subsidy as Capital Receipt in PVR Ltd. Case
Income Tax
Income Tax
Comparable controlled transaction not to be taken as comparable to benchmark international transaction
Income Tax
Income Tax
No Section 14A Disallowance Without Exempt Income: ITAT Mumbai
Income Tax
Income Tax
Software & Consultancy Expenses Held Revenue & PF Delay Due to Sunday Accepted as Valid: ITAT Ahmedabad
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Income Tax
Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
Income Tax
Income Tax
Industrial Incentives for Kutch and TUF Subsidy Not Taxable: ITAT Clarifies Capital Nature
Income Tax
Income Tax
“Egg-or-Chicken” Analogy Applied – ITAT Says Trading & Service Functions Can’t Be Split
Income Tax
Income Tax
Digital Press is a Computer: ITAT Grants 60% Depreciation
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Income Tax
Discretionary Trust Taxed at MMR Still Gets Slab Benefit – No Surcharge When Income Below ₹50 Lakh; Full Refund Restored
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Income Tax
Trial Run Power Receipts Are Capital in Nature – ITAT Rejects Revenue’s Tax Claim
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Income Tax
Time-Barred Notice, No Evidence, MAT Higher – ITAT Quashes Reopening & Wipes Out ₹25 Cr Addition
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Income Tax
Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
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Income Tax
