#section 260A
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733 articlesIncome Tax

Income Tax
No incidence of tax invokable without transfer: Delhi HC
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Hyatt international has PE in India hence income attributable is taxable in India
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Lower tax of 10% on sale of unlisted share allowed even in absence of filing claim via revised return
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LTCG Claim in NYSSA Stock Is Bogus, Calcutta HC Upholds ₹9.16 Lakh Addition
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Receipt of payment cannot be qualified as FTS merely because service require technical expertise
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Entire addition towards bogus purchases not justifiable: Gujarat HC
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Internal CUP Most Appropriate for ALP in Captive Power Plant Transaction: Calcutta HC
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Share Value Difference on Exchange for NPO Interest Not Taxable as Perquisite
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Section 260A: HC Must Frame Substantial Question of Law Before Admitting Appeal Under- SC
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Deduction u/s. 80P(2)(d) towards interest from co-operative bank allowed: Gujarat HC
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Addition towards unexplained receipts based on seized dairies sustained
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Incentive received under sales tax scheme is capital receipt: Bombay HC
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Calcutta HC Dismisses Appeal against deletion of share capital & premium addition
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Income Tax
