#section 115JB
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654 articlesIncome Tax
Income Tax
Section 115JB MAT Provisions Inapplicable to Banking Companies Before April 1, 2012
Income Tax
Income Tax
Penalty u/s. 270A not leviable as order & notice failed to specify applicable limb
Income Tax
Income Tax
Section 40A(7) Overrides Section 43B if Conditions Met: Madras HC
Income Tax
Income Tax
Income from sale of scrap eligible for deduction u/s. 80IC: ITAT Ahmedabad
Income Tax
Income Tax
No TDS on Payments to Maharashtra Govt, Village Entrepreneurs & Expense Provisions
Corporate Law
Corporate Law
Re-opening u/s. 147 quashed as not based on tangible material: Madras HC
Income Tax
Income Tax
Income from sale of shares is business income when funds borrowed for trading purpose
Income Tax
Income Tax
TDS not deductible as no work performed by JV: ITAT Mumbai
Income Tax
Income Tax
Section 14A not apply when there is no dividend income: ITAT Hyderabad
Income Tax
Income Tax
Section 14A Disallowance in case of insurance company not sustainable: ITAT Delhi
Income Tax
Income Tax
Capital R&D Expenditure Allowed U/s 35(1)(iv), Weighted Deduction Denied for Lack of DSIR Approval
Income Tax
Income Tax
Disallowance u/s. 14A not justified as investment made out of interest free funds: ITAT Jaipur
Income Tax
Income Tax
Revision u/s. 263 for mere non-production of certificate in Form 3CL not justified
Income Tax
Income Tax
