#section 115JB
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652 articlesIncome Tax
Income Tax
ITAT Remands Sec 68 Addition; Possible Loan Reclassification to Be Verified, No Automatic Addition
Income Tax
Income Tax
ITAT Mumbai: Revised Computation Without Revised Return Allowed to Correct Slump Sale Capital Gains Error
Income Tax
Income Tax
ITAT Mumbai Allows Actuarial Provisions for Employee Benefit Schemes; Deletes Major Disallowances on Expense Provisions
Income Tax
Income Tax
Reopening Invalid as Based on Issue Already Decided in Earlier Year: Gujarat HC
Income Tax
Income Tax
SC: No TDS on Reinsurance Payments as Brokers Not PE; MAT Not Applicable to Insurance Companies
Income Tax
Income Tax
No TDS on Reinsurance Payments; Insurance Companies Not Liable for MAT: Madras HC
Income Tax
Income Tax
Choosing AE as tested party justifiable since AE possess least complex functional analysis
Income Tax
Income Tax
ITAT Exceeded Jurisdiction by Admitting Additional Evidence Filed by Revenue: Telangana HC
Income Tax
Income Tax
Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
Income Tax
Income Tax
Development fee collected for funding capital expenditure for airport development not taxable as revenue income
Income Tax
Income Tax
GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation
Income Tax
Income Tax
Slump sale ≠ expense test: ITAT allows full loss on discontinued business
Income Tax
Income Tax
Revision Under Section 263 Invalid as AO Conducted Adequate Inquiry: ITAT Mumbai
Income Tax
Income Tax
