#Section 250
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1,736 articlesIncome Tax
Income Tax
No FTS on Project-Specific Design Services; ‘Make Available’ Test Not Met, No Disallowance u/s 40(a)(i)
Income Tax
Income Tax
ITAT Disallows Double Exemption & Unutilised Accumulation u/s 11; Revenue Appeal Allowed
Income Tax
Income Tax
Bogus Purchases addition Based on Investigation Reports Fails Where Evidence Exists: ITAT Delhi
Income Tax
Income Tax
Section 69C Addition Deleted as Purchases Supported by Documentary Evidence
Income Tax
Income Tax
Addition u/s 56(2)(viib) Invalid as AO Cannot Reject DCF Valuation Without Defects: ITAT Delhi
Income Tax
Income Tax
Bank Deposits Treated as Business Turnover – ITAT Reduces Profit Rate from 10% to 2%
Income Tax
Income Tax
ITAT Hyderabad: Foreign Tax Relief Must Be Deducted While Computing Interest U/s 234A/B/C
Income Tax
Income Tax
ESOP Discount Allowed as Revenue Expense: ITAT rejects Notional Loss Claim
Income Tax
Income Tax
ITAT Rajkot: Hybrid Seed Company’s Income Held as Agricultural
Income Tax
Income Tax
ITAT Rajkot: Mechanical Approval Invalid – Reopening U/s 148 Quashed
Income Tax
Income Tax
ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
Income Tax
Income Tax
Abandoned Business Project Expenses Allowed as Deduction Due to Business Purpose
Income Tax
Income Tax
Additional Evidence Rejected Due to Violation of Income Tax Rule 46A Procedures
Income Tax
Income Tax
