#section 260A
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656 articlesIncome Tax
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Amendment to Section 153C by Finance Act, 2015 Applies to Searches Conducted Before Its Enactment
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Profit attribution to Permanent Establishment in India is fact based: Delhi HC
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‘Income from leasing of property’ was ‘Income From Business” not “Income from House property”
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Penalty u/s. 271(1)(c) rightly set aside as AO not clear about applicability of particular limb
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Appeal u/s. 260-A involving substantial question of fact not entertained: Karnataka HC
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SC Disallows Bad Debt Deduction for Khyati Realtors Pvt Ltd
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Monetary Limit Circular: Karnataka HC Upholds Deletion of Disallowed Short Term Capital Loss
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Deduction u/s. 80-IB disallowed for interest on staff advances and bank deposits: ITAT Ahmedabad
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Order deemed to be erroneous as passed without making necessary inquiries and verification
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Employee’s share in PF to be deposited as per due date fixed by EPF Act: Rajasthan HC
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Passing final assessment order beyond prescribed limit u/s. 144C bad-in-law: Delhi HC
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Discount on issue of ESOP is allowable deduction: Karnataka HC
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Calcutta HC Dismisses Appeal on Section 153 Assessment Dispute
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