#section 260A
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656 articlesIncome Tax

Income Tax
Assessment u/s. 153A quashed as no incriminating material found during search
Income Tax

Income Tax
Demonetization cash deposit not added u/s. 68 as source duly explained
Income Tax

Income Tax
Provision for discount was an allowable expenditure if based on a scientific method & consistently discharged in subsequent years
Income Tax

Income Tax
Income from production of hybrid seeds under supervision of company is exempt u/s. 10(1)
Income Tax

Income Tax
Addition towards bogus LTCG merely based on presumption without corroborative evidence cannot be sustained
Income Tax

Income Tax
Addition u/s. 68 upheld as money trail establishes circulation of unaccounted funds through shell company
Income Tax

Income Tax
Section 263 Cannot Be Invoked Without Twin Condition Satisfaction: Calcutta HC
Income Tax

Income Tax
Addition towards bogus LTCG not sustained as genuineness of transaction proved
Income Tax

Income Tax
Material from internet is not cogent evidence which can justify invocation of section 13
Income Tax

Income Tax
Section 80G Registration Cannot Be Denied Without Evidence of religious activities
Income Tax

Income Tax
No Section 271(1)(c) Penalty on Estimated Bogus Purchases Additions: Bombay HC
Corporate Law

Corporate Law
Section 271(1)(c) cannot be imposed on ad hoc estimation of bogus purchases
Income Tax

Income Tax
Section 271(1)(c) Penalty Not Sustainable on Estimated Income Additions: Bombay HC
Income Tax

Income Tax
