#section 260A
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734 articlesIncome Tax

Income Tax
Section 11(3) Addition Partly Upheld: ₹1.24 Cr (AY 1994-95) Survives; Earlier Accumulations Nil; Matter Remanded to CIT(A) – ITAT Hyderabad
Income Tax

Income Tax
Karnataka HC Upholds TDS Demand on Foreign LTC as Section 10(5) Inapplicable
Income Tax

Income Tax
Delhi High Court Grants Exemption Despite Incorrect Income Head in Return
Income Tax

Income Tax
P&H HC Sustained Addition as Assessee Failed to Disprove Bank Stock Statements
Income Tax

Income Tax
Compensation paid due to fluctuation loss is allowable business expense
Income Tax

Income Tax
Calcutta HC Deleted Share Capital Addition as Assessee Proved Identity & Banking Trail
Income Tax

Income Tax
Reassessment Solely on Audit Objection Invalid; Rule of Law Overrides Revenue Considerations: Delhi HC
Income Tax

Income Tax
₹4.5 Cr for Loss of ‘ENO’ & ‘Fruit Salt’ Trademark is Capital Receipt: P&H HC
Income Tax

Income Tax
SC Upholds No TCS under Section 206C(1C) on Illegal Mining Compounding Fees
Income Tax

Income Tax
Compounding Fee Not Royalty: HC Quashes TCS Demand on Illegal Mining Fines
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Income Tax
Gujarat HC Allowed Section 11 Exemption Despite Late filing of Form 10B
Income Tax

Income Tax
Karnataka HC Dismissed Revenue Appeal Due to Inapplicability of Section 14A to MAT Book Profits
Income Tax

Income Tax
Two-Day Loan Repayment Not Proof of Bogus Entry: Delhi HC
Income Tax

Income Tax
