#Section 154
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921 articlesIncome Tax
Income Tax
Section 154 Rectification Cannot Challenge Original Addition: ITAT Mumbai
Income Tax
Income Tax
ITAT Chandigarh Allows Sec 80P(2)(d) Deduction – 31 Oct Due Date Applies Due to Statutory Audit
Income Tax
Income Tax
Delayed Form 10F Not Fatal for DTAA Benefit – Procedural Requirement Held Curable – ITAT Hyderabad
Income Tax
Income Tax
80P Disallowance via 143(1) Invalid Before 1-4-2021 – Appeal Allowed
Income Tax
Income Tax
200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
Goods and Services Tax
Goods and Services Tax
Amendment to bill of entry post initiation of proceeding u/s. 28 not permissible: Kerala HC
Income Tax
Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Income Tax
Income Tax
TDS Credit Allowed to Legal Heir Where Income Taxed in Same Hands: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Delhi – Sec 154 Rectification Invalid Based on Subsequent SC Judgment; PF/ESI Disallowance Deleted
Income Tax
Income Tax
Section 115BAB Concessional Tax Cannot Be Denied in Subsequent Year Once Validly Exercised: ITAT Delhi
Income Tax
Income Tax
Clerical Error in ITR Cannot Deny Sec 10(23C)(iiiad) Exemption to Educational Society: ITAT Delhi
Income Tax
Income Tax
Assessment Quashed – Order by Non-Jurisdictional AO Void ab Initio: ITAT Chennai
Income Tax
Income Tax
U/s 80P(2)(d) deduction on interest restored to AO – Delay overlooked in interest of justice; verification directed as per SC ruling – ITAT Mumbai
Income Tax
Income Tax
