#section 260A
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652 articlesIncome Tax
Income Tax
No Substantial Question of Law Where AO Accepts Claims in Remand: Karnataka HC
Income Tax
Income Tax
P&H HC Deleted Penalty as Subsidy Classification Held Debatable Issue
Income Tax
Income Tax
TDS Default Not Applicable as Section 197 Certificate Covers Entire Assessment Year
Income Tax
Income Tax
Captive Power Valuation Must Include Electricity Duty for 80-IA Deduction: Calcutta HC
Income Tax
Income Tax
No Addition if Assessment Based on Mere Guesswork & Suspicion: Chhattisgarh HC
Income Tax
Income Tax
ITAT Rightly Restricted Bogus Purchase Addition to 10% as Sales Accepted: Bombay HC
Income Tax
Income Tax
Compensation Allowed as Revenue Expense Due to Business Expediency
Income Tax
Income Tax
No Incriminating Material, No Addition: Bombay HC Dismisses Revenue Appeals in Search Cases
Income Tax
Income Tax
Land classified as agricultural in revenue records cannot be taxed as a capital asset
Income Tax
Income Tax
Bogus Purchase Addition Deleted as AO Failed to Provide Evidence or Verify Transactions
Income Tax
Income Tax
Section 263 Invalid as PCIT Acted on AO’s Reference Without Independent Review: Calcutta HC
Income Tax
Income Tax
No Reduction of 80-IA Deduction in 80HHC Computation Where Profits Are Distinct: Calcutta HC
Income Tax
Income Tax
Cash Seizure Case: HC Cuts Addition to Actual Seized Amount, Rejects Inflated Estimate
Income Tax
Income Tax
