#section 115JB
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710 articlesIncome Tax
Income Tax
Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
Income Tax
Income Tax
Taxpayer Wins Penalty Appeal: Full Disclosure Exempts International Tax Addition from Section 270A
Income Tax
Income Tax
PF/ESI Due Date Relief: ITAT Remands Verification of Employee Contribution Linked to Actual Salary Payment
Income Tax
Income Tax
Unexplained expenditure addition based on suspicion without independent enquiry cannot be sustained
Income Tax
Income Tax
Penalty towards breach of contract cannot be disallowed under Explanation to Section 37(1)
Income Tax
Income Tax
Tribunal upheld deletion of disallowance u/s 80-IA on amalgamated units and capped sec. 14A disallowance at actual exempt income
Income Tax
Income Tax
ITAT Hyderabad Deletes CPC Adjustments – Double Disallowance & Wrong 43B Addition Quashed
Income Tax
Income Tax
Provision for discount was an allowable expenditure if based on a scientific method & consistently discharged in subsequent years
Income Tax
Income Tax
TP Adjustment Cannot Be Added to MAT Book Profits: ITAT Delhi
Income Tax
Income Tax
Imposition of penalty u/s. 271(1)(c) requires verification of additional evidence hence matter remanded
Income Tax
Income Tax
Rajasthan HC Extends Tax Audit Filing Deadline to 31 October 2025
Income Tax
Income Tax
No Extra 14A Disallowance When Suo-Moto Exceeds Exempt Income: ITAT Mumbai
Income Tax
Income Tax
ITAT Voids Assessment in Name of Non-Existent Company
Income Tax
Income Tax
