#section 115JB
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710 articlesIncome Tax

Income Tax
AO Forgot Original Scrutiny: ₹3.25 Cr Addition u/s 68 Quashed
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Delhi HC Sets Aside ITAT Remand on management fees, out-of-books receivables & book profits
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ITAT Delhi Deletes Power and Steam Transfer Pricing Adjustments for DCM Shriram
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Crystallized Prior Period Expenses Allowable in Subsequent Year: ITAT Delhi
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SC Keeps Discount Provision Question Open While Dismissing LTI Mindtree SLP
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₹14,928 Crore Telecom Operating Expenses Allowable Despite Capitalisation in Books: ITAT Mumbai
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Income Tax
Section 80-IA Deduction Is Based on Tax-Adjusted Profits, Not Restricted to Book Profits: Pune ITAT
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Share Premium From Non-Resident Is Capital Receipt, Reassessment Quashed: Telangana HC
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Sun Pharma’s ₹263.69 Crore LLP Capital Loss Claim Remanded for Valuation: ITAT Ahmedabad
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Income Tax
ITAT Mumbai Deletes ₹72.85 Crore TP Adjustment on Intra-Group Transactions
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ITAT Chennai Allows R&D and Software Claims, Remands Aircraft Depreciation Issue
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ITAT Delhi Restricts Corporate Guarantee ALP to 0.5%
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Jabalpur ITAT Remands MAT Dispute Over Partnership Profit Exclusion for Fresh Adjudication
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