#Section 139(5)
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114 articlesIncome Tax
Income Tax
Late Form 10B Filing Insufficient to Deny Section 11 Exemption: ITAT Ahmedabad
Income Tax
Income Tax
Bombay HC directs Income Tax department to allow lawful claims in e-filing utility
Income Tax
Income Tax
Once Limitation Ends, TPO Route Cannot Extend Assessment Time
Income Tax
Income Tax
filing of Audit report in form 10B is directory is nature & not mandatory- Delay condoned
Income Tax
Income Tax
AO Cannot Blow Hot & Cold—TDR Allowed; Penalty Deleted; Interest Disallowance Gone
Income Tax
Income Tax
Mistaken TAR Upload Costs Assessee – But ITAT Gives Fresh Chance to Prove Facts
Income Tax
Income Tax
Late Claim Withdrawal or Fresh Claims via Time-Barred Revised Return not allowed: SC
Income Tax
Income Tax
No Hypothetical Income Can Be Taxed: Bombay HC on Cancelled Land Sale Agreements
Income Tax
Income Tax
ITAT Delhi: Section 50C Inapplicable to Buyer in Slump Sale – Goodwill Depreciation Allowed, Non-Compete Fee Disallowed
Income Tax
Income Tax
Typo Triggered ₹7.86 Cr Addition: Return Remanded for Re-Examination
Income Tax
Income Tax
Income from sale of foundation seeds allowed as agricultural income hence exempted u/s. 10(1)
Income Tax
Income Tax
Penalty towards breach of contract cannot be disallowed under Explanation to Section 37(1)
Income Tax
Income Tax
Ad hoc Expense Disallowance & Alleged Inflated Vessel Valuation Deleted – ITAT Delhi
Income Tax
Income Tax
