#Section 144C
Log in to FollowEvery article filed under the “Section 144C” tag — analysis, news and updates.
543 articlesIncome Tax
Income Tax
DRP failed to adjudicate objections of assessee hence matter remitted back
Income Tax
Income Tax
Transfer Pricing Assessment Invalidated for 144C Violation: ITAT Bangalore Decision
Income Tax
Income Tax
Tribunal Affirms Set-Off of Lower of Book Loss or Unabsorbed Depreciation Under 115JB
Income Tax
Income Tax
Wrong FMV Date and Cost Basis: ITAT Reverses AO’s Computation of Capital Loss
Income Tax
Income Tax
ITAT Allows Civil, Plumbing & Electrical Costs as Acquisition Cost; Disallows Unrelated Travel Expenses
Income Tax
Income Tax
DRP Cannot Entertain Objections After Final Order; Appeal Held Not Maintainable
Income Tax
Income Tax
Tribunal Deletes ₹10.84 Cr Addition: Proper Sale Proceeds Ignored, Verified Loans Misread
Income Tax
Income Tax
TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed
Income Tax
Income Tax
Assessment Order Set Aside; Procedural Lapse on DRP Intimation Held Curable
Income Tax
Income Tax
Product-Owning Companies Excluded from TP Analysis: Tribunal Refines Comparable Selection
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Income Tax
Reassessment proceedings initiated with approval from wrong authority is invalid: ITAT Delhi
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Income Tax
TP on Captive Software Services – Dissimilar Giants Excluded, Adjustment Removed
Income Tax
Income Tax
Intra-Group Services Allowed as Genuine – ALP Review Sent Back to TPO
Income Tax
Income Tax
