#Section 154
Log in to FollowEvery article filed under the “Section 154” tag — analysis, news and updates.
1,009 articlesIncome Tax

Income Tax
ITAT Restores Appeal Against NFAC’s “No Appeal Lies” View on 143(3)
Income Tax

Income Tax
PF/ESI Paid After Statutory Due Date Not Deductible, Sectiom 143(1)(a) Adjustment Sustained
Income Tax

Income Tax
TP on Captive Software Services – Dissimilar Giants Excluded, Adjustment Removed
Income Tax

Income Tax
ITAT Upholds 40A(3) Despite Genuine Purchases- Cash Payments on Working Days Hit by 40A(3)
Income Tax

Income Tax
Appeal Against Section 143(1) Intimation Not Barred by Regular Assessment
Income Tax

Income Tax
60% Tax Disallowed Because Higher 115BBE Rate Applies Only From AY 2018-19
Income Tax

Income Tax
Entire TDS credit on maturity of bond allowed as interest income offered to tax on accrual basis
Income Tax

Income Tax
Exemption u/s. 10(23C)(iv) cannot be denied due to inadvertent error
Income Tax

Income Tax
No property attachment to continue once ITAT order attained finality and dues were cleared
Income Tax

Income Tax
Once Tribunal deleted additions and arrears, property attachment order must be lifted
Income Tax

Income Tax
Delay in filing audited report due yo auditor’s mistake cannot invalidate exemption u/s. 11 and 12
Income Tax

Income Tax
ITAT Quashes Time-Barred Section 271C Penalty on NHAI after Quantum Section Deletion
Income Tax

Income Tax
Exemption Denial Due to Clerical Error Sent Back for Fresh Hearing: ITAT Ahmedabad
Income Tax

Income Tax
