#section 260A
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734 articlesIncome Tax
Income Tax
AWS Cloud Computing Service Receipt Not Taxable as Equipment Royalty: Delhi HC
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HC Remands Case to Assess Viacom 18’s Transponder Payments as ‘Royalty’ Under India-US DTAA
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Write-off of foreign subsidiary investment is a business loss: Karnataka HC
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No Section 14A Disallowance Without Exempt Income: Bombay HC
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P&H HC Denies Sec 54 Exemption for Two Separate independent Houses
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Calcutta HC Upholds ITAT Ruling on deletion of Share Capital Addition
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Income Tax
Calcutta HC Affirms ITAT Order, Dismisses Revenue Appeal on Section 68 Addition
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No Substantial Question of Law: Calcutta HC Dismisses Revenue’s Appeal in Section 68 Case
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Income Tax
AO Must Independently Apply Mind; Non-Application Vitiates Reassessment
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Income Tax
Trust Renting Dharamshala on Cost Basis Not a Commercial Activity: Chhattisgarh HC
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Delay beyond Limitation by CIT(E): Deemed Section 12AA Registration allowed
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No Evidence of Cash Received Back for Purchases: HC Dismisses Revenue Appeal
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Section 54F exemption granted for different floors of single residential house
Income Tax
Income Tax
