#Section 154
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1,009 articlesIncome Tax
Income Tax
ITAT Quashes Rectification U/S 154: Debatable Issue Cannot Trigger Section 115BBE Special Tax
Income Tax
Income Tax
ITAT Quashes Disallowance; AO’s Contradictory Approach Invalidates Sec 154 Jurisdiction
Income Tax
Income Tax
ITAT Quashes Expense Disallowance: AO Must Verify Cost of Improvement with Notices, Not Guesswork
Income Tax
Income Tax
ITAT Deletes ₹3.94 Crore TP Adjustment for Captive Software Provider
Income 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
