#Section 234C
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464 articlesIncome Tax

Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
Income Tax

Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax

Income Tax
Depreciation allowable on difference between slump sale consideration and value of tangible assets
Income Tax

Income Tax
ITAT Rajkot Upholds Sec 263; Failure to Verify Share Capital Source of Source Makes Order Erroneous
Income Tax

Income Tax
ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
Income Tax

Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
Income Tax

Income Tax
Charitable Trust Taxed at Slab Rates – MMR Application Held Incorrect
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Income Tax
Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
Income Tax

Income Tax
ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit
Income Tax

Income Tax
Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition
Income Tax

Income Tax
Section 234C Interest Waiver Denied Without Reasons Set Aside for Non-Application of Mind
Income Tax

Income Tax
TDS Credit Denied Due to Form 26AS Mismatch Remanded for Fresh Verification
Income Tax

Income Tax
ITAT Mumbai Held Electronic Advance Tax Payment Timely Despite Next-Day Challan Generation
Income Tax

Income Tax
