#section 254
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277 articlesIncome Tax
Income Tax
ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed
Income Tax
Income Tax
Concessional Section 115BAA Tax Benefit allowable Despite Delay in Filing Form 10-IC
Income Tax
Income Tax
Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’
Income Tax
Income Tax
Abandoned Business Project Expenses Allowed as Deduction Due to Business Purpose
Income Tax
Income Tax
ITAT Mumbai: No Penalty U/s 271(1)(c) on Estimated Bogus Purchase Additions
Income Tax
Income Tax
ITAT Limits Its Directions – Excludes Comparables Due to Improper Remand to DRP
Income Tax
Income Tax
Choosing AE as tested party justifiable since AE possess least complex functional analysis
Income Tax
Income Tax
ITAT Exceeded Jurisdiction by Admitting Additional Evidence Filed by Revenue: Telangana HC
Income Tax
Income Tax
No additions on account of consultancy receipts and alleged unexplained investments
Income Tax
Income Tax
Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow
Income Tax
Income Tax
Procedural Lapse Cannot Override Substantive Claim: ITAT Allows Depreciation Correction
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits: ITAT Raipur
Income Tax
Income Tax
ITAT Chennai Reduces Estimated Profit from 8% to 6.5% of Bank Deposits in Best Judgment Assessment
Income Tax
Income Tax
