#Section 154
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1,007 articlesIncome Tax
Income Tax
Revisionary proceedings initiated in the name of non-existent entity is invalid
Income Tax
Income Tax
Deduction u/s 57 was allowable on cost of funds and proportionate administrative expenses for earning Interest Income
Custom Duty
Custom Duty
Refund to be granted as order amending Bill of Entry had attained finality
Income Tax
Income Tax
Defect notice u/s. 139(9) is not in accordance with law hence return filed to be considered as valid
Income Tax
Income Tax
No addition on mere doubt – Cash deposit against cash accumulated from declared income
Income Tax
Income Tax
Levy of interest u/s. 115P for short payment of DDT not being part of order u/s. 143(3) cannot be revised u/s. 263
Income Tax
Income Tax
Initiation of revisionary proceedings based on proposal by AO for making revision lacks jurisdiction
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Income Tax
Income Tax
Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided
Income Tax
Income Tax
Debatable issue cannot be rectified u/s. 154 of the Income Tax Act
Income Tax
Income Tax
Kerala HC Directs Consideration of Condonation Application
Income Tax
Income Tax
Penalty u/s 271(1)(b) unjustified as special audit report u/s. 142(2A) submitted within extended time
Income Tax
Income Tax
ITAT Directs Re-examination of Disallowed Interest Paid to Partners
Corporate Law
Corporate Law
