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#section 260A

Every article filed under the “section 260A” tag — analysis, news and updates.

734 articles
Income TaxSteam as Power Eligible for Section 80IA(4) Benefit: Gujarat HC
Income Tax

Steam as Power Eligible for Section 80IA(4) Benefit: Gujarat HC

CA Sandeep Kanoi1 month ago
Income TaxBuying Software Is Not Buying Its Copyright: Karnataka HC Rejects Revenue’s “Royalty” Argument
Income Tax

Buying Software Is Not Buying Its Copyright: Karnataka HC Rejects Revenue’s “Royalty” Argument

CA Vijayakumar Shetty1 month ago
Income TaxCalcutta HC Holds Section 292BB Cannot Cure Absence of Section 143(2) Notice
Income Tax

Calcutta HC Holds Section 292BB Cannot Cure Absence of Section 143(2) Notice

CA Sandeep Kanoi1 month ago
Income TaxDelhi HC Upholds Deletion of Section 68 Addition Made in Wrong Assessment Year
Income Tax

Delhi HC Upholds Deletion of Section 68 Addition Made in Wrong Assessment Year

CA Ajay Kumar Agrawal1 month ago
Income TaxGujarat HC Upholds Section 14A Relief Where Own Funds Exceeded Investments
Income Tax

Gujarat HC Upholds Section 14A Relief Where Own Funds Exceeded Investments

CA Sandeep Kanoi1 month ago
Income TaxSubjective Difference Insufficient for Section 263 Revision: Gujarat HC
Income Tax

Subjective Difference Insufficient for Section 263 Revision: Gujarat HC

CA Sandeep Kanoi2 months ago
Income TaxSection 260A Appeal Delay Condoned as Departmental Process Held Bona Fide: Bombay HC
Income Tax

Section 260A Appeal Delay Condoned as Departmental Process Held Bona Fide: Bombay HC

CA Ajay Kumar Agrawal2 months ago
Income TaxSection 68 Addition in Wrong Year Unjustified Even for Colourable Device: Delhi HC
Income Tax

Section 68 Addition in Wrong Year Unjustified Even for Colourable Device: Delhi HC

CA Vijayakumar Shetty2 months ago
Income TaxPeak Credit Valid for Undisclosed Entries: Allahabad HC Dismisses Revenue Appeal
Income Tax

Peak Credit Valid for Undisclosed Entries: Allahabad HC Dismisses Revenue Appeal

CA Sandeep Kanoi2 months ago
Income TaxBright Line Test Cannot Determine AMP International Transaction: Delhi High Court
Income Tax

Bright Line Test Cannot Determine AMP International Transaction: Delhi High Court

CA Sandeep Kanoi2 months ago
Income TaxSeparate Section 68 Addition Not Permissible in Best Judgment Assessment: Allahabad HC
Income Tax

Separate Section 68 Addition Not Permissible in Best Judgment Assessment: Allahabad HC

CA Sandeep Kanoi2 months ago
Income TaxCash Deposits Alone Cannot Justify Reassessment Without Tangible Material: Gujarat HC
Income Tax

Cash Deposits Alone Cannot Justify Reassessment Without Tangible Material: Gujarat HC

CA Sandeep Kanoi2 months ago
Income TaxDelayed Retraction Cannot Undo Survey Admission on Bogus Entries: Calcutta HC
Income Tax

Delayed Retraction Cannot Undo Survey Admission on Bogus Entries: Calcutta HC

CA Sandeep Kanoi2 months ago
Income TaxTelangana HC Sets Aside Section 68 Additions on Explained Rs.5.25 Crore Cash Credits
Income Tax

Telangana HC Sets Aside Section 68 Additions on Explained Rs.5.25 Crore Cash Credits

CA Sandeep Kanoi2 months ago