#section 115JB
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652 articlesIncome Tax
Income Tax
No Reduction of 80-IA Deduction in 80HHC Computation Where Profits Are Distinct: Calcutta HC
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable
Income Tax
Income Tax
Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Income Tax
Income Tax
APA with CBDT Binding; TPO Must Align ALP with APA Terms, Not Override: ITAT Kolkata
Income Tax
Income Tax
Expenditure Disallowance Sent Back Due to Lack of Verification of Evidence
Income Tax
Income Tax
MEIS Export Incentives are Capital Receipts & Not Taxable Under Income Tax: ITAT Ahmedabad
Income Tax
Income Tax
Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval
Income Tax
Income Tax
MAT Not Applicable as Bank Not Formed Under Companies Act: ITAT Kolkata
Income Tax
Income Tax
Delay in Claiming Investment Allowance Not a Ground for Rejection Without Proper Verification
Income Tax
Income Tax
ITAT Deletes Additions as Bogus Purchases Cannot Be Based on Suspicion Without Evidence
Income Tax
Income Tax
Minimum Alternate Tax for Companies under Income Tax Act, 2025
Income Tax
Income Tax
