#section 260A
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656 articlesIncome Tax
Income Tax
Accumulated profits u/s. 2(22)(e) to be computed after deducting depreciation as per income tax rules
Income Tax
Income Tax
Comparability Analysis must Focus on Functional Similarity Over Product Matching: Delhi HC
Income Tax
Income Tax
Commercial expediency not to be examined by AO while examining explanation provided u/s. 68
Income Tax
Income Tax
Amount received in lieu of surrender of rights is capital receipt: Telangana HC
Income Tax
Income Tax
Non-assumption of jurisdiction u/s. 153C doesn’t oust recourse to section 147: Delhi HC
Income Tax
Income Tax
No further addition if no addition on the grounds for re-opening of assessment
Income Tax
Income Tax
Recourse u/s. 147 not prohibited if conditions of reopening u/s. 153C not satisfied
Income Tax
Income Tax
Functionally dissimilar entity not includible as comparable: Delhi HC
Income Tax
Income Tax
No Section 54 Exemption for Plywood Structures: Delhi HC
Income Tax
Income Tax
Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur
Income Tax
Income Tax
Penalty u/s. 271C set aside as penalty order barred by limitation: Delhi HC
Income Tax
Income Tax
Revision u/s. 263 justified due to lack of inquiry and total non-application of mind by AO
Income Tax
Income Tax
Rejection of Transactional Net Margin Method without reasons is not justifiable: Delhi HC
Income Tax
Income Tax
