#section 115JB
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654 articlesIncome Tax
Income Tax
Foreign exchange loss attributable to material purchase is revenue expense
Income Tax
Income Tax
Availability of Unutilised MAT credit of Amalgamating Company to Amalgamated Company
Income Tax
Income Tax
Appellate authority cannot enhance assessment without issuing a notice
Income Tax
Income Tax
Subsidy by State Government for development of new Multiplexes is capital in nature
Income Tax
Income Tax
ALP of guarantee commission determined @0.3523% instead of 1.25%
Income Tax
Income Tax
Passing of assessment order two years after Dispute Resolution Panel direction is time barred
Income Tax
Income Tax
Discount towards sale of low-quality sponge iron to sister concern duly allowable
Income Tax
Income Tax
Foreign travel expenditure incurred in connection with business cannot be disallowed
Income Tax
Income Tax
Valuation Officer Report Required for Sale Consideration per Section 50C: ITAT Mumbai
Income Tax
Income Tax
Subsidy from Government under Focus Market Scheme is revenue receipt
Income Tax
Income Tax
Revisionary order u/s 263 without giving finding that profit declared is erroneous is untenable
Income Tax
Income Tax
Books of accounts not produced before AO and CIT(A) hence matter restored back
Income Tax
Income Tax
Initiation of re-assessment based on material already on record is bad-in-law
Income Tax
Income Tax
