#section 260A
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734 articlesIncome Tax

Income Tax
Steam as Power Eligible for Section 80IA(4) Benefit: Gujarat HC
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Buying Software Is Not Buying Its Copyright: Karnataka HC Rejects Revenue’s “Royalty” Argument
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Calcutta HC Holds Section 292BB Cannot Cure Absence of Section 143(2) Notice
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Delhi HC Upholds Deletion of Section 68 Addition Made in Wrong Assessment Year
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Gujarat HC Upholds Section 14A Relief Where Own Funds Exceeded Investments
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Subjective Difference Insufficient for Section 263 Revision: Gujarat HC
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Section 260A Appeal Delay Condoned as Departmental Process Held Bona Fide: Bombay HC
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Section 68 Addition in Wrong Year Unjustified Even for Colourable Device: Delhi HC
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Peak Credit Valid for Undisclosed Entries: Allahabad HC Dismisses Revenue Appeal
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Bright Line Test Cannot Determine AMP International Transaction: Delhi High Court
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Separate Section 68 Addition Not Permissible in Best Judgment Assessment: Allahabad HC
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Cash Deposits Alone Cannot Justify Reassessment Without Tangible Material: Gujarat HC
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Delayed Retraction Cannot Undo Survey Admission on Bogus Entries: Calcutta HC
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