#section 115JB
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654 articlesIncome Tax
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Weighted deduction u/s. 35(2AB) allowed as amount from DSIR qualifies as soft loan: ITAT Vishakhapatnam
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Section 115JB Inapplicable to corresponding new bank: ITAT Bangalore
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No Due Date for Employee’s NPS Contribution under PFRDA Act: ITAT Ahmedabad
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Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
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Reserve arising out of amalgamation is capital reserve and hence not taxable u/s. 28(iv): ITAT Mumbai
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Deduction u/s. 80-IB disallowed for interest on staff advances and bank deposits: ITAT Ahmedabad
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Once indexed renovation expense of co-owner accepted benefit should be granted even without proof
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Interest on debit/ credit balances of supplier and contractors is taxable as business income: ITAT Ahmedabad
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Depreciation on right to collect toll on roads developed on BOT basis ineligible: ITAT Mumbai
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Assessment Order was barred by limitation u/s 153 if digital signature by NFAC was delayed beyond statutory deadline
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Section 154 not invocable for Rectification of Debatable Issues: ITAT Delhi
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No applicability of sec. 115JB(2)(b) to Union Bank due to non-company status under Companies Act
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Amount withdrawn from reserve to be reduced while computing book profit u/s. 115JB: ITAT Mumbai
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