#Section 250
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1,736 articlesIncome Tax
Income Tax
Interest U/s 220(2) to be Recomputed After Rectification – Not From Rectification Date
Income Tax
Income Tax
Sec 68 Addition Set Aside – Documentary Evidence Accepted; Matter Remanded for Loan Repayment Verification
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Income Tax
Income Tax
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
Income Tax
Income Tax
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Income Tax
Income Tax
Deduction U/s 80P(2)(d) Allowed on Interest from Co-operative Bank – ITAT Mumbai
Income Tax
Income Tax
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Income Tax
Income Tax
Form 10B Delay Cannot Defeat Charitable Exemption When Report Filed Before Processing
Income Tax
Income Tax
Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses
Income Tax
Income Tax
Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
Income Tax
Income Tax
Section 115BAA Benefit Cannot Be Denied for Procedural Lapse – Form 10IC Filed Later Valid, Matter Restored
Income Tax
Income Tax
ITAT Raipur Quashed ₹17 Crore Addition as AO Misread Facts on Bad Debt Deduction
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
