#Section 234A
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518 articlesIncome Tax
Income Tax
CIT(A) Misreads Jewellery Sale as Purchase: ITAT quashes Cash Deposit Addition
Income Tax
Income Tax
Purpose Test Wins Again: ITAT Treats ₹22.6 Cr Sales Tax Incentive as Capital
Income Tax
Income Tax
Disallowance u/s. 43B for non-payment of statutory tax needs verification hence matter restored
Income Tax
Income Tax
Penalty u/s. 271(1)(c) set aside as notice failed to specify specific charge or limb
Income Tax
Income Tax
Surrendered income during survey cannot be treated as unexplained income so higher tax u/s. 115BBE not justified
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 56(2)(vii)(b) Addition Deleted: Why Pre-Amendment Law Applies to Property Booked in 2012
Income Tax
Income Tax
Understanding Interest Under the Income Tax Act: How It’s Calculated and Why It Matters
Income Tax
Income Tax
ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report
Income Tax
Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax
Income Tax
“Make-Available” Clause Saves Pratt & Whitney – Wins ₹242 Cr FTS Dispute- Aircraft Engine Repair Abroad Not FTS – Tribunal Holds No Transfer of Know-How to Indian Clients
Income Tax
Income Tax
Reassessment order was quashed in absence of a valid section 143(2) notice
Income Tax
Income Tax
No Fixed Place, Service PE or DAPE: ITAT Delhi Holds No PE in India, Profit Attribution Quashed
Income Tax
Income Tax
