#Section 154
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921 articlesIncome Tax
Income Tax
Final Assessment Ignoring DRP Directions Held Void; No Post-Limitation Cure Permissible
Income Tax
Income Tax
ITAT Chennai Allowed TDS Credit in Year of Receipt Due to Cash Accounting System
Income Tax
Income Tax
New Tax Regime Benefit Allowed Despite One-Day Delay in Form 10IE Filing: ITAT Surat
Income Tax
Income Tax
HUF TDS Credit Dispute Sent Back to AO for Member-Level Verification
Income Tax
Income Tax
Suspicion Cannot Replace Evidence, Ad-Hoc Commission Addition Partly Set Aside
Income Tax
Income Tax
Section 69A Addition Cannot Be Challenged Through 154 Rectification: ITAT Indore
Income Tax
Income Tax
Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
Income Tax
Income Tax
Section 270A Penalty Deleted for Suo Motu Withdrawal of Education Cess Claim
Income Tax
Income Tax
DRP assessment quashed as time-barred – Section 153 overrides Section 144C timelines
Income Tax
Income Tax
Interest for Late Original Return Valid Despite Timely Search Filing: ITAT Ahmedabad
Income Tax
Income Tax
No TDS on reimbursement of interest paid by a partner on behalf of firm
Income Tax
Income Tax
CIT(A) Cannot Dismiss Grounds as “Not Adjudicated”: ITAT Delhi
Income Tax
Income Tax
Transfer Pricing Addition Deleted for Ignoring Binding ITAT Directions
Income Tax
Income Tax
