#section 115JB
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654 articlesIncome Tax
Income Tax
Denial of FTC as income not offered to tax in the considered year not justifiable
Income Tax
Income Tax
Transaction already affirmed by Court during demerger cannot be again questioned by income tax department
Income Tax
Income Tax
Order u/s. 263 not sustained since arguments or submissions of assessee not considered: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 14A to be restricted to dividend yielding investments
Income Tax
Income Tax
Filing requirement of Form 10IC for benefit u/s. 115AAB becomes irrelevant in subsequent year
Income Tax
Income Tax
Disallowance u/s. 14A while computing book profit u/s. 115JB not justifiable: ITAT Mumbai
Corporate Law
Corporate Law
Assessee can confine settlement of disputed which are subject matter of appeal under DTVSV Act
Income Tax
Income Tax
No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment
Income Tax
Income Tax
Section 50C doesn’t applicable while calculating WDV for claiming depreciation on block of asset
Income Tax
Income Tax
Disallowance u/s. 14A unjustified since own funds available more than investments made: ITAT Ahmedabad
Income Tax
Income Tax
Assessment restored back with direction to await pending decision before High Court: ITAT Chennai
Fema / RBI
Fema / RBI
Amount transferred to statutory reserve as per RBI Act not deductible from assessable income
Income Tax
Income Tax
Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur
Income Tax
Income Tax
