#section 254
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277 articlesIncome Tax
Income Tax
Transfer Pricing Addition Deleted for Ignoring Binding ITAT Directions
Income Tax
Income Tax
Agricultural Income Cannot Be Arbitrarily Estimated Without Considering Expenses: ITAT Rajkot
Income Tax
Income Tax
Entire Bogus Purchase Disallowance Rejected When Books Not Rejected: ITAT Pune
Income Tax
Income Tax
Revenue Appeal Fails Due to Wrong Assessment Year for Cash Investment
Income Tax
Income Tax
PF–ESI Disallowance Sustained Because Checkmate Services Applies Retrospectively
Income Tax
Income Tax
Capital Gains Set Aside for Ignoring Agricultural Land Evidence
Income Tax
Income Tax
Capital gain to be offered in the year of execution of sale deed: Exemption u/s. 54 allowed
Income Tax
Income Tax
Transfer pricing adjustment of corporate guarantee fee not sustained based on earlier years decision
Income Tax
Income Tax
Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
Income Tax
Income Tax
Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred
Income Tax
Income Tax
Revenue Appeal Dismissed Due to Wrong Forum Selection
Income Tax
Income Tax
Surplus from Educational Activities Doesn’t Convert Trust into Business
Income Tax
Income Tax
Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
Income Tax
Income Tax
