#Section 154
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921 articlesIncome Tax
Income Tax
Rectification Not Allowed When Beneficiaries’ Shares Are Indeterminate: ITAT Lucknow
Income Tax
Income Tax
Trial Run Power Receipts Are Capital in Nature – ITAT Rejects Revenue’s Tax Claim
Income Tax
Income Tax
Section 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi
Income Tax
Income Tax
Non-Speculative F&O Losses Allowed to Set Off Against Capital Gains
Income Tax
Income Tax
Section 10(10A) Commutation Pension Exemption allowable Despite Subsequent Employment
Custom Duty
Custom Duty
Drawback recovery proceeding under rule 16/16A cannot be used to modify value in Shipping Bills
Income Tax
Income Tax
A clerical mistake in Form 3CD cannot lead to addition without hearing assessee
Income Tax
Income Tax
Treatment of income due to mere presence of blank cheque without any other evidence not tenable
Income Tax
Income Tax
Section 234B Interest on 115BBE Income for Senior Citizens
Income Tax
Income Tax
ITAT Upholds 100% Penalty on Confirmed Additions Past-Loss Adjustment Irrelevant for 271(1)(c)- Substantial Justice for Delay, No Relief on Merits
Income Tax
Income Tax
Revised Return No Bar to Full 244A Interest Entitlement – Refund Interest to Run from 1 April 2017-up to Date of Refund Draft Issue
Income Tax
Income Tax
Revised return filed before assessment cannot mean concealment- ITAT Jaipur deletes penalty u/s 271(1)(c) -Vague notice & voluntary disclosure save assessee from penalty
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
Income Tax
Income Tax
