#Section 154
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1,009 articlesIncome Tax
Income Tax
Sec 154 Cannot Be Used to Deny Sec 11 Exemption on Form 10B Delay – ITAT Restores Benefit
Income Tax
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Interest U/s 220(2) to be Recomputed After Rectification – Not From Rectification Date
Income Tax
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Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
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Deduction U/s 80P(2)(d) Allowed on Interest from Co-operative Bank – ITAT Mumbai
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Section 234E Fee Valid as COVID Relief Did Not Extend TDS Return Deadlines
Income Tax
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No Section 270A(8) Penalty for TP Adjustment Without Proof of Deliberate Concealment: Madras HC
Income Tax
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TDS Credit Allowed as Legal Heir Declared Deceased’s Income
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ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
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PF Employees’ Contribution Was Debatable Pre-SC – No 143(1) Disallowance: ITAT Bangalore
Income Tax
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Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels
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ITAT Delhi Allows Exemption Because Trust Required to File Form 10BB, Not Form 10B
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Unreasonably high expense needs to be establish by assessee: Matter remanded to verify additional evidence
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Income Tax
ITAT Bangalore Deletes Sec 69A Addition on Demonetisation Cash Deposits Explained by Earlier Withdrawals
Income Tax
Income Tax
