#Section 154
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1,009 articlesIncome Tax
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Clerical Error in ITR Cannot Deny Sec 10(23C)(iiiad) Exemption to Educational Society: ITAT Delhi
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Assessment Quashed – Order by Non-Jurisdictional AO Void ab Initio: ITAT Chennai
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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
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Section 143(1) Adjustment without Notice Invalid – Carry Forward of Loss & Unabsorbed Depreciation Allowed by ITAT Kolkata
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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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Gujarat HC Allowed Section 11 Exemption Despite Late filing of Form 10B
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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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Belated Form 10B Is a Curable Procedural Defect: ITAT Ahmedabad Condones Delay and Restores Sections 11–12 Exemption
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Section 11 Exemption Allowed Despite Late Audit Report Filing Due to Procedural Nature
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