#section 254
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277 articlesIncome Tax
Income Tax
Section 254(2): ITAT cannot rectify any mistake not apparent from record
Income Tax
Income Tax
Income from technical handling services from IATP members not taxable in India
Income Tax
Income Tax
Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
Income Tax
Income Tax
Refund issued will first be adjusted against interest and then against principal amount
Income Tax
Income Tax
Claim of capital loss by furnishing of revised return is unsustainable
Income Tax
Income Tax
Reopening of assessment before disposing of objections filed by assessee is unsustainable
Income Tax
Income Tax
Omission of claiming long term capital loss in original return not bona fide so claim via revised return allowable
Income Tax
Income Tax
Dividend earned from Egypt would not be taxable in India as per DTAA: ITAT
Income Tax
Income Tax
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Income Tax
Income Tax
Section 143(1)(a)(iv) attracted as fact reported by tax audit report is indicative of disallowance
Income Tax
Income Tax
Interest subsidy under technology upgradation fund scheme is capital receipt
Income Tax
Income Tax
Condonation not granted in absence of cogent and satisfactory explanation
Income Tax
Income Tax
Literal interpretation of language of Section 245A of Income Tax Act is justified
Income Tax
Income Tax
