#section 260A
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734 articlesIncome Tax

Income Tax
Section 158BD Additions Cannot Rest on Assumptions Without Search Evidence: Allahabad HC
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Madras HC Upholds Search Addition Based on Loose Sheets & Section 132(4) Statement
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HC Upholds Section 12A Registration for Society Promoting Anaesthesia Research
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Section 13(1)(b) Cannot Bar Section 12AB Registration: Gujarat HC
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SC Declined Interference on Capital Subsidy Taxability
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Secondment Payments to EY US Taxable as FTS: Delhi HC
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Ex Parte CIT(A) & ITAT Orders Set Aside for Invalid ITBA Portal Notice Service: Chhattisgarh HC
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Guidance Value Preferred Over Construction Cost in JDA Cases: Karnataka HC
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Section 263 Cannot Revise Search Assessment for Unabated Year Without Incriminating Material: Bombay HC
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Income Tax
Madras HC Upholds Additions Based on Corroborated Loose Sheets
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HRA Exemption not Deniable When Employer Pays Rent & Recovers It from Employee: Gujarat HC
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Income Tax
Section 54 Deduction Cannot Be Restricted for Joint Purchase With Wife: ITAT Mumbai
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R&D Expenses Cannot Reduce Section 80IB/80IC Deduction Without Nexus: Bombay HC
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Income Tax
