#section 115JB
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652 articlesIncome Tax
Income Tax
Section 14A Disallowance Cannot Exceed Exempt Income Earned: ITAT Delhi
Income Tax
Income Tax
Section 14A Disallowance Reduced as Only Investments Yielding Exempt Income Can Be Considered
Income Tax
Income Tax
Section 115BAA, Income Tax Act, 1961
Income Tax
Income Tax
No Specific Charge, No Penalty: Mumbai ITAT Cancels Section 270A Levy for Defective Notice
Income Tax
Income Tax
No Provision to Replace Actual Land Cost with Market Value for Section 80-IB(10) Deduction: ITAT Chennai
Income Tax
Income Tax
TNEB Consumer Supply Rate, Not Purchase Rate, Relevant for Section 80IA Deduction: ITAT Chennai
Income Tax
Income Tax
Reassessment Quashed as AO Relied Only on Existing Records for Loan Waiver Addition
Income Tax
Income Tax
ITAT Mumbai Allows Gift Card Discount Claim as Liability Crystallised at Time of Sale
Income Tax
Income Tax
ITAT Allows 80-IA Relief on Carbon Credits & Deletes Creditor Write-Back Addition
Income Tax
Income Tax
ITAT Delhi Deletes Notional Interest Addition as No Real Income Had Accrued
Income Tax
Income Tax
Transfer Pricing: ITAT Delhi Restricts Corporate Guarantee Fee to 0.30%
Income Tax
Income Tax
Suspicion, Technicalities & Guesswork Cannot Replace Evidence: Delhi ITAT
Income Tax
Income Tax
Exempt income expenses must be strictly excluded from book profits to compute MAT
Income Tax
Income Tax
