#Section 144C
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543 articlesIncome 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
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Income Tax
ITAT Upholds Assessment Because Larger Bench Decision of HC Must Be Preferred Over Single Judge View
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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
ITAT Ahmedabad Deletes Sec 69 Additions; NRI Property, Cash & Stamp Duty Explained with Bank Evidence After DRP Relief
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Income Tax
Sec. 56(2)(x) Inapplicable to Conversion of Optionally Convertible Cumulative Redeemable Preference Shares into Equity Shares
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Income Tax
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
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Income Tax
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
Income Tax
Income Tax
