#Section 154
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921 articlesIncome Tax
Income Tax
FTC Cannot Be Denied for Late Form 67: Substantive Right Prevails
Income Tax
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Clerical Error Can’t Inflate Tax-ITAT Orders Rectification of Double STCG Addition
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Rectification Invalid as Tax Rate Issue Debatable: ITAT Rejects 60% Section 115BBE Tax
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Interest admissible on refund arising from Direct Tax Vivad Se Vishwas Scheme
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ITAT Deletes Penny Stock Addition as Shares Were Purchased in Earlier Assessment Year
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Mere Receipt of Salary in India Does Not Make It Taxable for Non-Resident: ITAT Mumbai
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ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
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Revision u/s. 263 not sustained as possible alternative view taken by AO
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Late Filing of Return Does Not Bar Section 80P Deduction for Pre-2018 AYs: ITAT Mumbai
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Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
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Sec 154 Cannot Be Used to Deny Sec 11 Exemption on Form 10B Delay – ITAT Restores Benefit
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Interest U/s 220(2) to be Recomputed After Rectification – Not From Rectification Date
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Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
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