#Section 144C
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543 articlesIncome Tax
Income Tax
Assessment order violating directions of DRP is liable to be quashed
Income Tax
Income Tax
Addition based on circular made effective on later date not unsustainable in law
Income Tax
Income Tax
Disallowance without verifying the submitted details is unsustainable
Income Tax
Income Tax
Expenditure towards currency swap contract is allowable as deduction u/s 36(1)(iii)
Income Tax
Income Tax
TPO order passed beyond time limit prescribed u/s 92CA (3A) is barred by limitation
Income Tax
Income Tax
Order sent on old address without any effort from AO to send on correct address is barred by limitation
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Income Tax
Sale of software products/licenses is not royalty and hence not taxable
Income Tax
Income Tax
Addition towards cloud based services, not a royalty, not sustainable
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Income Tax
Assessment order cannot be passed without considering direction of DRP on timely objection filed by Assessee against Draft Assessment order
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Income Tax
HC quashed assessment order passed in violation of Section 144C scheme
Income Tax
Income Tax
