#section 115JB
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652 articlesIncome Tax
Income Tax
Profit on sale/redemption of investment not chargeable to tax: ITAT Delhi
Income Tax
Income Tax
ITAT Grants Major Relief to Nirma Ltd. on Subsidy, 80IA Claim & Goodwill Depreciation
Income Tax
Income Tax
Maximum Marginal Rate Means Highest Surcharge Too – ITAT Bangalore Confirms 37% on Discretionary Trust Income
Income Tax
Income Tax
ITAT Chennai Caps Trust Surcharge on Dividends & Capital Gains at 15%
Income Tax
Income Tax
Explanation to section 14A inserted vide Finance Act, 2022 is prospective in nature
Income Tax
Income Tax
Book profits u/s. 115JB not to be increased by adding disallowance u/s. 14A
Income Tax
Income Tax
De novo adjudication granted in matter of taxability of industrial promotion subsidy
Income Tax
Income Tax
Investments yielding exempt income to be considered while computing disallowance u/s. 14A
Corporate Law
Corporate Law
Whn COC approved resolution plan with required majority, Adjudicating Authority’s Role was limited to section 30(2) compliance check
Income Tax
Income Tax
Book Profit u/s 115JB Cannot Include Share of Loss in Partnership Firm: ITAT Mumbai
Income Tax
Income Tax
Addition towards unexplained out of books cash transaction without cogent evidence cannot be sustained
Income Tax
Income Tax
Understanding MAT for Indian Companies: A Practical Guide
Income Tax
Income Tax
Appellate authorities have jurisdiction to entertain new claim: ITAT Ahmedabad
Income Tax
Income Tax
