#Section 154
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921 articlesIncome Tax
Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
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Foreign Tax Credit Demand cannot sustain without lawful service of Intimation: Bombay HC
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TDS Credit Denied Due to Form 26AS Mismatch Remanded for Fresh Verification
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Income Tax
Gujarat HC Allowed Section 11 Exemption Despite Late filing of Form 10B
Income Tax
Income Tax
Karnataka HC Dismissed Revenue Appeal Due to Inapplicability of Section 14A to MAT Book Profits
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Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down
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Section 154 Can’t Be Used to Rework 36(1)(viia)(c) vs 36(1)(viii) – Revenue’s Rectification Knocked Out
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Income Tax
Belated Form 10B Is a Curable Procedural Defect: ITAT Ahmedabad Condones Delay and Restores Sections 11–12 Exemption
Income Tax
Income Tax
Section 11 Exemption Allowed Despite Late Audit Report Filing Due to Procedural Nature
Income Tax
Income Tax
Section 143(1) Adjustment Quashed for Wrongly Denying Section 11 Benefit
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Income Tax
ITAT Delhi Quashed Reassessment which was Based Only on Audit Objection
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Section 11 Exemption Allowed Despite Delay in Form 10B Filing: Gujarat HC
Income Tax
Income Tax
Return Filing Mistake Can Be Rectified If U/s 143(1) Intimation Not Served: ITAT Mumbai
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Income Tax
