#section 254
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277 articlesIncome Tax
Income Tax
Form 3CL for weighted deduction u/s. 35(2AB) not mandatory for period prior to AY 2016-17
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 5% as Sales Accepted & Banking Trail Proven: ITAT Mumbai
Income Tax
Income Tax
Second OGE Non-Est; Two U/s 143(3) r.w.s. 254 Orders for Same AY Invalid – Revenue Appeals Dismissed by ITAT Bangalore
Income Tax
Income Tax
ITAT Nagpur Deletes Bogus Purchase Addition – Verified Books & Payments Outweigh Sales Tax Info, Vendor Non-Production Not Fatal
Income Tax
Income Tax
ITAT Delhi – Sec 154 Rectification Invalid Based on Subsequent SC Judgment; PF/ESI Disallowance Deleted
Income Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
ITAT Pune Remands Capital Gains to AY 2011-12; Revised Computation Allowed
Income Tax
Income Tax
ITAT Hyderabad Condoned 506-Day Delay; Ad Spend Allowed; Alleged Coerced Share Sale Ground Admitted
Income Tax
Income Tax
ITAT Mumbai Allowed Section 54F Claim in Appeal although Not Made in Return
Income Tax
Income Tax
ITAT Chennai Dismissed Income Tax Appeal Due to Ongoing Insolvency Proceedings
Income Tax
Income Tax
Section 292BB Cannot Cure Lack of Jurisdiction in 143(2) Notice
Income Tax
Income Tax
Bad debts u/s. 36(1)(vii) are to be allowed once offered as income in any year
Income Tax
Income Tax
Reassessment Quashed for Using Wrong Provision Instead of Search Route
Income Tax
Income Tax
