#Section 144C
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508 articlesIncome Tax

Income Tax
Section 271(1)(c) penalty unjustified without Income Concealment or Inaccurate Particulars
Income Tax

Income Tax
‘Non-cooperative attitude’ alone cannot justify penalties: ITAT Delhi
Income Tax

Income Tax
Once assessment order is passed Dispute Resolution Panel not empowered to give direction
Income Tax

Income Tax
Long term capital gain and indexation accepted for one co-owner needs to be allowed for other co-owner too
Income Tax

Income Tax
ITAT Grants 30% Depreciation on Philips India’s Business-Owned Moulds
Income Tax

Income Tax
Benefit of indexed cost of acquisition available based on payments dates
Income Tax

Income Tax
Payment of guarantee fees to holding company for loan advanced to third party is deductible u/s. 37
Income Tax

Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax

Income Tax
Fees for live and non-live transmission right not taxable as royalty
Income Tax

Income Tax
AO not empowered to withdraw or modify or substitute assessment order passed by him
Income Tax

Income Tax
Specified domestic transactions adjustment invalid after 01.04.2017
Income Tax

Income Tax
Software licence fee reimbursement not taxable as no Permanent Establishment in India
Income Tax

Income Tax
Only assessee can sign Form number 35A prescribed under Income Tax (Dispute Resolution Panel) Rules, 2009
Income Tax

Income Tax
