#section 260A
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734 articlesIncome Tax

Income Tax
Section 80IA(4): Deduction eligible as agreement entered for development of infrastructure
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Income Tax
Receipt in terms of Strategic Oversight Services Agreement cannot be termed as royalty
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Income Tax
Assessment order without DIN is void ab initio
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Income Tax
Revisionary proceedings initiated in the name of non-existent entity is invalid
Income Tax

Income Tax
Order passed without mentioning DIN Number should be treated as invalid
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Income Tax
Condonation of delay in filing of appeal by revenue not granted as sufficient cause not shown
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Income Tax
Adjustment towards interest on receivables unjustified as assessee is debt free company
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Nature and source of investment duly explained hence addition u/s 69 not sustained
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Income Tax
No appeal lies u/s. 260A against an order passed u/s. 254(2) of Income Tax Act
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Income Tax
Deduction u/s 80HHC not available on profits earned on account of foreign exchange fluctuation
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Income Tax
Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars
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Income Tax
Travel expenditure incurred for business interest cannot be disallowed
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Income Tax
Delhi HC Upholds ITAT’s Decision on Comparables for Arm’s Length Price
Income Tax

Income Tax
