#Section 144C
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506 articlesIncome Tax
Income Tax
Sec. 56(2)(x) Inapplicable to Conversion of Optionally Convertible Cumulative Redeemable Preference Shares into Equity Shares
Income Tax
Income Tax
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
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Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down
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Income Tax
Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period
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Income Tax
Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
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Income Tax Assessment Quashed as Final Order Was Passed Beyond Statutory Limitation: ITAT Delhi
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ITAT Bangalore: CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits
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Time-Barred Final Assessment: Sections 144C & 153 Must Align — ITAT Delhi
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Final Assessment Passed Beyond Limitation is Invalid: ITAT Delhi
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Final assessment order barred by limitation as passed beyond time limit prescribed u/s. 144C(13)
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No TPO Variation, No DRP Route: Assessment u/s 144C Quashed as Without Jurisdiction
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Income Tax
Final Orders After DRP Beyond Section 153 Limit Quashed Despite Pending Supreme Court Reference
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Final Assessment Ignoring DRP Directions Held Void; No Post-Limitation Cure Permissible
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Income Tax
