#Section 147
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5,090 articlesIncome Tax
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Higher rate of tax in case of foreign company is not in violation of non-discrimination clause
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Payment of guarantee fees to holding company for loan advanced to third party is deductible u/s. 37
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Payment of guarantee fee to Gujarat Government is revenue expenditure
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Give chance to Assessee to establish non-receipt of statutory notices: ITAT
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ITAT Quashes Reassessment on grounds of being based on vague & non-descript reasons
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Fund utilized more than prescribed limit for achieving objective allowable U/s. 11
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Reopening of assessment without any fresh tangible material unsustainable
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ITAT Grants Section 80IA Deduction for Port Charges, Favors Liberal Interpretation
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Date of handing over of possession of new property relevant for deduction u/s. 54
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Change of opinion impermissible under the grab of reopening u/s 147
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Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
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Reassessment can be initiated only on approval from specified authority & should not be based on change of opinion
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No Addition based on mere sworn statement if not corroborated by independent evidence
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