#Section 154
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1,007 articlesIncome Tax
Income Tax
Section 40(a)(ia) Disallowance Cannot Apply as Expenses Stayed in Work-in-Progress: ITAT Mumbai
Income Tax
Income Tax
DVO Estimate Alone Not Enough for Unexplained Investment Addition: ITAT Bangalore
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ITAT Sends Back Case After TPO Ignored Rectification Claim in Segmental Financials
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period
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Section 154 Rectification Invalid for Orders Passed Under Vivad Se Vishwas Act: Delhi HC
Income Tax
Income Tax
No Irrevocability Clause Cannot Bar 12AB & 80G Registration; Appeals Infructuous After CIT(E) Approval
Income Tax
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Section 14A Disallowance Cannot Automatically Increase MAT Book Profits: ITAT Mumbai
Income Tax
Income Tax
Section 69A Addition Cannot Be Made Through Section 154 Rectification: ITAT Hyderabad
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Income Tax
Bad Debts Written Off Cannot Be Disallowed as Prior Period Expenses: ITAT Mumbai
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Income Tax
ITAT Deletes MAT Adjustment as Section 115JB Not Permit Exclusion of Alleged Bogus Loss
Income Tax
Income Tax
Section 154 Rectification Valid as DSIR Form 3CL Determined Eligible R&D Deduction
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Income Tax
ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO
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Income Tax
Loan Processing Fees on LAP/LRD Loans Not Deductible Under Section 24(b): ITAT Upholds Disallowance
Income Tax
Income Tax
