#section 254
Log in to FollowEvery article filed under the “section 254” tag — analysis, news and updates.
277 articlesIncome Tax
Income Tax
DRP Route Cannot Extend Statutory Time Limit Under Section 153
Income Tax
Income Tax
Assessment Quashed as Final Order Passed Beyond Section 153 Time Limit: ITAT Hyderabad
Income Tax
Income Tax
Assessment Quashed Due to Violation of Section 144C Draft Order Requirement
Income Tax
Income Tax
Section 144C doesn’t extend outer time limit: ITAT Hyderabad quashes TP final order as barred by limitation
Income Tax
Income Tax
Section 153 Overrides Section 144C – Time-Barred Order Quashed
Income Tax
Income Tax
Scope of 12AA Is Limited: Tribunal Quashes Rejection Based on Vehicle Use and Capitation Fee Claims
Income Tax
Income Tax
Deposit Condition Removed Because Additions Already Decided in Assessee’s Favour
Income Tax
Income Tax
132(4) vs 153C Gap Closed: ITAT Deletes ₹8.82 Lakh addition after Telescoping
Income Tax
Income Tax
ITAT Ensures Proper Verification Before Granting Tax Refund
Income Tax
Income Tax
Exemption Under Section 54F Allowed for Multiple Flats by Madras HC
Income Tax
Income Tax
Binding Directions Not Optional: ITAT Pulls Up AO for Ignoring 10A Mandate
Income Tax
Income Tax
Exemption Denied for Second Flat Under Section 54F Due to Single-Unit Rule
Income Tax
Income Tax
ITAT Orders AO to Examine Additional Section 54B Claim Omitted in Return
Income Tax
Income Tax
