#section 115JB
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654 articlesIncome Tax
Income Tax
Refund issued will first be adjusted against interest and then against principal amount
Income Tax
Income Tax
Corporate Guarantee facility provided to overseas AE is international transaction
Income Tax
Income Tax
Deduction for Marketing & Sales Expenses on Completed Work-in-Progress Project allowable in year of completion
Income Tax
Income Tax
TDS Not Deductible on Supplemental Rent for Foreign Aircraft Lease
Income Tax
Income Tax
Reopening of assessment u/s 148 for mere change of opinion is unsustainable
Income Tax
Income Tax
Amount of carbon credit received is a capital receipt
Income Tax
Income Tax
Most appropriate method for determining Arm’s Length Price is internal CUP
Income Tax
Income Tax
Time-Barred TPO Order Renders Assessee Ineligible
Income Tax
Income Tax
Extended time limit not available as assessee ceases to be an ‘eligible assessee’
Income Tax
Income Tax
Transfer of land from subsidiary to holding is not covered u/s 45 hence claim of LTCG not allowable
Income Tax
Income Tax
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Income Tax
Income Tax
Penalty for late filing of Profession Tax Return is not allowable as business expense
Income Tax
Income Tax
Transfer pricing adjustment @0.6% as arm’s length rate for corporate guarantee fee directed
Income Tax
Income Tax
