#Section 144C
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506 articlesIncome Tax
Income Tax
Gujarat HC Quashed Reassessment Notice Due to Absence of Fresh Material After Scrutiny Proceedings
Income Tax
Income Tax
Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
Income Tax
Income Tax
PAN Misuse Allegation – ITAT Remands Matter to Verify Police Report; Relief Possible if Misuse Proven
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
ITAT Delhi Set Aside TP Adjustment Due to Ignoring Internal CUP Analysis by TPO
Income Tax
Income Tax
ITAT Delhi Allowed Sales Incentive Provision as Deduction Since Based on Scientific Method
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
PCIT Can Invoke Revision U/s 263 Based on Subsequent SC Decision; DRP-Based Assessment Also Revisable
Income Tax
Income Tax
Delay of 513 Days in Filing Departmental Appeal Not Condoned – Appeal Dismissed in Limine: ITAT Bangalore
Income Tax
Income Tax
Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
Income Tax
Income Tax
ITAT Upholds Assessment Because Larger Bench Decision of HC Must Be Preferred Over Single Judge View
Income Tax
Income Tax
No TP Adjustment on AE Receivables as Company Charged No Interest from Both AE and Non-AE Customers
Income Tax
Income Tax
Retrospective Amendments under Budget 2026 – Rectification, Revision, Reassessment Options before Tax Authorities
Income Tax
Income Tax
