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#section 260A

Every article filed under the “section 260A” tag — analysis, news and updates.

733 articles
Income TaxSection 271AAB Penalty Invalid if Notice Fails to Specify Applicable Clause: Madras HC
Income Tax

Section 271AAB Penalty Invalid if Notice Fails to Specify Applicable Clause: Madras HC

CA Sandeep Kanoi5 hours ago
Income TaxPortuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC
Income Tax

Portuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC

CA Sandeep Kanoi2 days ago
Income TaxReassessment Invalid Without Mandatory Section 143(2) Notice: Allahabad HC
Income Tax

Reassessment Invalid Without Mandatory Section 143(2) Notice: Allahabad HC

CA Sandeep Kanoi3 days ago
Income TaxBitumen Is Not ‘Other Valuable Article’ Under Section 69A: Supreme Court
Income Tax

Bitumen Is Not ‘Other Valuable Article’ Under Section 69A: Supreme Court

CA Sandeep Kanoi3 days ago
Income TaxForeign Agent Commission & Export Undertaking Receipts Allowed: Karnataka HC
Income Tax

Foreign Agent Commission & Export Undertaking Receipts Allowed: Karnataka HC

CA Vijayakumar Shetty4 days ago
Income TaxPenalty Not Automatic When High Court Admits Quantum Appeal: ITAT Delhi
Income Tax

Penalty Not Automatic When High Court Admits Quantum Appeal: ITAT Delhi

CA Vijayakumar Shetty5 days ago
Income TaxKarnataka HC Quashed Section 14A Disallowance as AO Failed to Record Satisfaction
Income Tax

Karnataka HC Quashed Section 14A Disallowance as AO Failed to Record Satisfaction

CA Sandeep Kanoi5 days ago
Income TaxTPO Must Satisfy Section 92C(3) Before Transfer Pricing Adjustment: Delhi HC
Income Tax

TPO Must Satisfy Section 92C(3) Before Transfer Pricing Adjustment: Delhi HC

CA Sandeep Kanoi6 days ago
Income TaxDraft Assessment Order Mandatory for Foreign Company Under Section 144C: Delhi HC
Income Tax

Draft Assessment Order Mandatory for Foreign Company Under Section 144C: Delhi HC

CA Sandeep Kanoi1 week ago
Income TaxRevenue’s Assessment Limitation Appeal Dismissed Following Sneh Lata Sawhney: Delhi HC
Income Tax

Revenue’s Assessment Limitation Appeal Dismissed Following Sneh Lata Sawhney: Delhi HC

CA Sandeep Kanoi1 week ago
Income TaxSection 80HHC Deduction Must Be Computed Independently Before Section 80-IA Restriction: Rajasthan HC
Income Tax

Section 80HHC Deduction Must Be Computed Independently Before Section 80-IA Restriction: Rajasthan HC

CA Sandeep Kanoi1 week ago
Income TaxDepartmental Workload Fails to Justify 1,480-Day Filing Delay: Calcutta HC
Income Tax

Departmental Workload Fails to Justify 1,480-Day Filing Delay: Calcutta HC

CA Sandeep Kanoi1 week ago
Income TaxContractor or Developer? Bombay HC Refuses a Third Round of Fact-Finding
Income Tax

Contractor or Developer? Bombay HC Refuses a Third Round of Fact-Finding

CA Vijayakumar Shetty1 week ago
Income TaxFresh Assessment After CIT(A)’s Directions: Can Assessee Appeal Straight to ITAT?
Income Tax

Fresh Assessment After CIT(A)’s Directions: Can Assessee Appeal Straight to ITAT?

CA Vijayakumar Shetty1 week ago