#Section 154
Log in to FollowEvery article filed under the “Section 154” tag — analysis, news and updates.
921 articlesIncome Tax
Income Tax
Rectification order u/s 154 quashed in absence of mistake apparent on record
Income Tax
Income Tax
Disallowance u/s 36(1)(va) for PF & ESI Delay unjustified as delay covered by General Clauses Act, 1897
Income Tax
Income Tax
Once income is shown the assessee has every right to get credit of TDS
Income Tax
Income Tax
Interest earned by co-operative society from deposit with co-operative banks eligible for deduction u/s 80P(2)(d)
Income Tax
Income Tax
Mere passport insufficient to confirm assessee’s US tax residency
Custom Duty
Custom Duty
Filing of an appeal against order whose correctness was decided by High Court is untenable
Income Tax
Income Tax
Profit before depreciation is to be considered as Profit Level Indicator for transfer pricing analysis
Income Tax
Income Tax
TDS under Section 195 shall not be subjected to disallowance under S. 40(a)(i): ITAT
Income Tax
Income Tax
TDS not deductible on rental or ocean freight for ships as covered by Article 8 of India-Korea DTAA
Income Tax
Income Tax
Delay in filing of appeal condoned in absence of any deliberate/ intentional/ gross negligence
Income Tax
Income Tax
Delayed deposit of EPF & ESI beyond stipulated period is not allowable as deduction
Income Tax
Income Tax
Imposition of late fees for delay in filing of TDS/ TCS statement prior to 01.06.2015 is bad-in-law
Income Tax
Income Tax
Delay in filing return and Form No. 67 is not fatal to claim Foreign Tax Credit
Income Tax
Income Tax
