#section 115JB
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652 articlesIncome Tax
Income Tax
Section 14A Disallowance Cannot Automatically Increase MAT Book Profits: ITAT Mumbai
Income Tax
Income Tax
ITAT Allows Section 80IA Deduction Because JV Was Only a Pass-Through Entity
Income Tax
Income Tax
Income From AOP Held Non-Taxable in Member’s Hands as It Was Share of Profit: SC
Income Tax
Income Tax
ITAT Deletes MAT Adjustment as Section 115JB Not Permit Exclusion of Alleged Bogus Loss
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
Form 16 Trap: ITAT Deletes ₹51 Lakh Penalty on Wrong ESOP Exemption Claim
Income Tax
Income Tax
ITAT Rejects MAT Addition as Company Validly Opted for Section 115BAA Concessional taxation
Income Tax
Income Tax
SEZ Lease Rentals Are Business Income, Not House Property: ITAT Mumbai
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Income Tax
Section 14A Disallowance Deleted as AO Failed to Record Objective Satisfaction: ITAT Agra
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Income Tax
Reopening Invalid Due to Change of Opinion on Same Material: Bombay HC
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Income Tax
TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi
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Income Tax
ITAT Hyderabad: Section 115BAA Benefit Cannot Be Denied on Technicalities; MAT Not Applicable Once Option Validly Exercised
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Income Tax
No Misreporting, No Penalty: ITAT Deletes ₹11L Penalty u/s 270A(9) Where Return Accepted in Full
Income Tax
Income Tax
