#section 115JB
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654 articlesIncome Tax
Income Tax
ITAT upholds deletion of addition towards stale draft account
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Income Tax
AO correctly assumed Section 147 jurisdiction if lack of full & true disclosure: Delhi HC
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Section 115JB Allows Deduction of profit of sick industrial company in book profit computation
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Income Tax
Manufacturing Segment Transaction Benchmarking: ITAT Upholds TNMM Method Over CUP
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Section 44BB does not override provisions related to PE or DTAA benefits
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Income Tax
Consider Volume Discount & Geographic Price Variation in TP Adjustment: ITAT Ahmedabad
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Forging amounts to manufacturing within the ambit of Section 80IB: Delhi HC
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ITAT allows deduction of interest paid on Perpetual Non-Convertible Debentures (PNCD)
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Income Tax
Matter restored for AO’s disallowance which was not in terms with section 115JB for fresh verification
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Income Tax
ITAT allowed additional depreciation claim of Rs. 49.5 cr notwithstanding Authorities failed to appreciate Amended Provision of S. 36(1) (iia)
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Income Tax
After initiation of resolution process appeal not maintainable if not filed by IRP
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Revision u/s 263 justified as details not examined by AO: ITAT Mumbai
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NSE’s Core SGF Contribution is allowable expense, not Contingency Reserve
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