#section 115JB
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654 articlesIncome Tax
Income Tax
Interest subsidy under technology upgradation fund scheme is capital receipt
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unsustainable as cash sales already reflected in P&L
Income Tax
Income Tax
Expenditure incurred on community development is allowable u/s 37(1)
Income Tax
Income Tax
Disallowance u/s 14A restricted to the extent of exempt income
Income Tax
Income Tax
Amount transferred to reverse fund is to be included for computation of income of NBFC
Income Tax
Income Tax
Foreign Currency Convertible Bond expenses included as FCCB premium expense is allowable
Corporate Law
Corporate Law
Rejection of bid for not meeting qualification criteria doesn’t warrant interference of court under Article 226
Income Tax
Income Tax
Addition towards disallowance u/s 14A to book profit computed u/s 115JB is unsustainable
Income Tax
Income Tax
Manual final assessment order without containing DIN is unsustainable in law
Income Tax
Income Tax
Addition based on third person statement without giving any opportunity to cross examine is untenable
Income Tax
Income Tax
CUP is most appropriate method for determining ALP for importing goods for manufacturing segment
Income Tax
Income Tax
Book profit u/s. 115JB cannot be computed by including disallowance u/s 14A
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable as tax was payable on book profits u/s 115JB
Income Tax
Income Tax
