#Section 154
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1,007 articlesIncome Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Denial of exemption u/s 11 justified as audit report in Form 10B filed beyond specified date
Income Tax
Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Income Tax
Income Tax
Claim of exempted allowance via rectification of order u/s 143(1)(a) not permissible
Income Tax
Income Tax
Rectification application dismissed in absence of substantial or collateral proceedings pending before AO
Income Tax
Income Tax
Mistake in accepting returned income instead of substituting with assessed income is apparent error rectifiable u/s 154
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Income Tax
Additional income once accepted cannot be later rectified and taxed as per section 115BBE
Income Tax
Income Tax
Withdrawing benefit of TDS on advance rent received unjustified: ITAT Delhi
Income Tax
Income Tax
Addition on debatable and controversial issue is beyond the scope of section 143(1)
Income Tax
Income Tax
ITAT allows rectification of Mistake by Assessee in treating Capital receipts as revenue receipt
Income Tax
Income Tax
Once appeal is adjudicated on merits, refusing to condone delay is an error
Income Tax
Income Tax
Demanding tax on interest awarded under Land Acquisition Act by invoking jurisdiction u/s 263 unsustainable
Income Tax
Income Tax
Denying eligible deduction u/s. 11 of Income Tax Act on technical basis is unjustifiable
Income Tax
Income Tax
