#Section 154
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921 articlesIncome Tax
Income Tax
ITAT Remands PF/ESI Disallowance Case Due to Uncertainty Over Due Date Interpretation
Income Tax
Income Tax
PF/ESI Addition Quashed: CPC Cannot Decide Debatable Issues Under Section 143(1)
Income Tax
Income Tax
Section 234E TDS Late Fee Invalid for Pre-2015 Period Due to Lack of Legal Provision
Income Tax
Income Tax
Foreign Tax Credit Cannot Be Denied for Delay in Form 67 – ITAT Remands for Verification
Income Tax
Income Tax
Section 10AA Deduction Allowed Despite Late Filing of Form 56F – Procedural Lapse Held Curable
Income Tax
Income Tax
ITAT Hyderabad: Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67; Requirement Held Directory
Income Tax
Income Tax
Compensation Allowed as Revenue Expense Due to Business Expediency
Income Tax
Income Tax
ITAT Hyderabad: Section 115BAA Benefit Cannot Be Denied on Technicalities; MAT Not Applicable Once Option Validly Exercised
Income Tax
Income Tax
Delhi HC Allowed Compensation as Revenue Expense Due to Commercial Expediency
Income Tax
Income Tax
Foreign Tax Credit Allowed Despite Delay in Form 67 – Procedural Lapse Not Fatal
Income Tax
Income Tax
Gujarat HC Set Aside Delay Condonation Rejection for Exceeding Scope of Inquiry
Income Tax
Income Tax
Technical Delay in Form 10B Filing Not a Ground to Deny Tax Exemption: Madras HC
Income Tax
Income Tax
Failure to attach audited accounts with Form 10B: ITAT Allows Exemption Claim
Income Tax
Income Tax
