#section 260A
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733 articlesIncome Tax

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Section 271AAB Penalty Invalid if Notice Fails to Specify Applicable Clause: Madras HC
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Portuguese Civil Code Cannot Divide Registered Share Voting Rights for Section 2(22)(e): Bombay HC
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Reassessment Invalid Without Mandatory Section 143(2) Notice: Allahabad HC
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Bitumen Is Not ‘Other Valuable Article’ Under Section 69A: Supreme Court
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Foreign Agent Commission & Export Undertaking Receipts Allowed: Karnataka HC
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Penalty Not Automatic When High Court Admits Quantum Appeal: ITAT Delhi
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Karnataka HC Quashed Section 14A Disallowance as AO Failed to Record Satisfaction
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TPO Must Satisfy Section 92C(3) Before Transfer Pricing Adjustment: Delhi HC
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Draft Assessment Order Mandatory for Foreign Company Under Section 144C: Delhi HC
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Revenue’s Assessment Limitation Appeal Dismissed Following Sneh Lata Sawhney: Delhi HC
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Section 80HHC Deduction Must Be Computed Independently Before Section 80-IA Restriction: Rajasthan HC
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Departmental Workload Fails to Justify 1,480-Day Filing Delay: Calcutta HC
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Contractor or Developer? Bombay HC Refuses a Third Round of Fact-Finding
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