#section 260A
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656 articlesIncome Tax

Income Tax
Transfer Pricing Appeal Dismissed Due to Functional Dissimilarity of Comparables
Income Tax

Income Tax
Substitution of Shares on Amalgamation Not Automatically Business Income: SC
Income Tax

Income Tax
Addition under Section 69 Cannot Be Based on Unsigned, Unacted Agreement
Income Tax

Income Tax
Income from tissue culture operations qualifies as agricultural income hence exempted u/s. 10(1)
Income Tax

Income Tax
Why High Courts Cannot Revisit Facts Under Income Tax Section 260A
Income Tax

Income Tax
Amalgamation Shares Taxable Only If Real Income Arises
Income Tax

Income Tax
Appeal Dismissed for Lack of Jurisdiction Based on AO Location
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Income Tax
Income Tax Penalty Revision Barred After Amnesty Grant for Finality of Disputes: Rajasthan HC
Income Tax

Income Tax
Section 14A disallowance cannot be added to section 115JB book profits: Delhi HC
Income Tax

Income Tax
Tribunal reversing order of CIT(A) without demonstrating any perversity is not justifiable
Income Tax

Income Tax
Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order
Income Tax

Income Tax
Denial of Cross-Examination Vitiates Assessment Based on Third-Party Statements: Gujarat HC
Income Tax

Income Tax
Disallowance of claim doesn’t amount to furnishing of inaccurate particulars, hence no penalty u/s. 271(1)(c)
Income Tax

Income Tax
