#section 260A
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734 articlesCorporate Law

Corporate Law
Adjustment of security payment deposit against pre-CIRP dues not allowable: NCLAT Chennai
Income Tax

Income Tax
Disallowance of Loss on Tools & Dies Sales Based on Surmises Unsustainable: Delhi HC
Income Tax

Income Tax
Addition u/s. 41(1) not justified in absence of evidence of cessation of liability: Delhi HC
Income Tax

Income Tax
Revenue appeal dismissed as opportunity to counter allegation not afforded: Delhi HC
Income Tax

Income Tax
Disallowance not sustained as evidence duly established claim of expenditure: Delhi HC
Income Tax

Income Tax
Income Tax Appeal u/s 260A Dismissed for Lack of Perversity in Tribunal’s Finding: Allahabad HC
Income Tax

Income Tax
Assessment of other incomes not forming part of reasons for reassessment untenable: Delhi HC
Income Tax

Income Tax
Assessment restored back with direction to await pending decision before High Court: ITAT Chennai
Income 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
