#section 260A
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656 articlesIncome Tax

Income Tax
Fund utilized more than prescribed limit for achieving objective allowable U/s. 11
Income Tax

Income Tax
Disallowance of part of commission payment as business expenditure unjustified
Income Tax

Income Tax
PCIT cannot direct AO to initiate penalty proceedings u/s 271(1)(c)
Income Tax

Income Tax
Levy of penalty u/s 271D without any assessment proceedings is invalid
Income Tax

Income Tax
Tax Effect Below Threshold: Calcutta HC Dismisses Case
Income Tax

Income Tax
Section 80IC deduction cannot be disallowed arbitrarily in subsequent years
Income Tax

Income Tax
Addition towards unexplained cash credit unsustainable as identity & creditworthiness proved
Income Tax

Income Tax
TDS not deductible on Commission to Non-Resident overseas Agent
Goods and Services Tax

Goods and Services Tax
OVAT Act: Automatic ATS Control Panel & Motor Starter Panel Board are ‘Accessories’
Income Tax

Income Tax
Taxation of commission Receivable in the Accrual Year
Income Tax

Income Tax
Penalty not imposable as excess depreciation surrendered without prior detection of Revenue
Income Tax

Income Tax
J&K Roads Development Agency Exempt from TDS deduction on Term Deposit Interest
Income Tax

Income Tax
Benchmarking corporate guarantee fees based on bank guarantee rates is incorrect
Income Tax

Income Tax
