#Section 234A
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518 articlesIncome Tax
Income Tax
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
Income Tax
Income Tax
ITAT Deletes PF/ESI Disallowance as Section 143(1) Adjustment Held Beyond Scope
Income Tax
Income Tax
Pass-Through Costs Excluded From Transfer Pricing PLI as No Value Addition Was Performed: ITAT Mumbai
Income Tax
Income Tax
No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi
Income Tax
Income Tax
ITAT Hyderabad: Section 115BAA Benefit Cannot Be Denied on Technicalities; MAT Not Applicable Once Option Validly Exercised
Income Tax
Income Tax
No Appeal Dismissal u/s 249(4)(b) Without Advance Tax Liability: ITAT Hyderabad
Income Tax
Income Tax
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Income Tax
Income Tax
Revision u/s. 263 upheld as related party expense allowed without detailed verification
Income Tax
Income Tax
Income Tax Appeal Reinstated as Delay due to Bona Fide Belief & COVID-19 Disruption
Income Tax
Income Tax
Gratuity Deduction Can’t Be Denied for ITR–Audit Report Mismatch Without Verification
Income Tax
Income Tax
JDA May Trigger Transfer- But No Double Taxation Allowed: Karnataka HC Relief
Income Tax
Income Tax
Reopening on Change of Opinion Invalid: ITAT Quashes Entire Assessment
Income Tax
Income Tax
Reassessment Quashed: Failure to Dispose Objections Makes 148 Proceedings Invalid- ITAT Bangalore
Income Tax
Income Tax
