#section 263
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1,655 articlesIncome Tax
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ITAT Allows 80-IA Relief on Carbon Credits & Deletes Creditor Write-Back Addition
Income Tax
Income Tax
Section 263 Revision Time-Barred as Lease Equalization Fund Was Not Subject of Reassessment: SC
Income Tax
Income Tax
Section 263 Limitation Runs From Original Assessment if Reassessment Issues Are Different: SC
Income Tax
Income Tax
Exempt income expenses must be strictly excluded from book profits to compute MAT
Income Tax
Income Tax
Interest From Co-Op Banks Eligible for Section 80P Deduction Because Banks Are Also Co-Op Societies: ITAT Ahmedabad
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Income Tax
Section 263 Revision Invalid as CIT Raised Issues Beyond Reassessment Scope: ITAT Delhi
Income Tax
Income Tax
ITAT Upholds Section 263 Revision as AO Verified Expenses Only on Random Basis
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Income Tax
DVO Valuation Alone Cannot Justify Section 69 Addition Without Extra Payment Proof: ITAT Amritsar
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Income Tax
ITAT Allows Higher BOT Road Amortization Due to Early Termination of Concession Agreement
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Income Tax
Section 263 Proceedings Quashed as AO’s Order Was Not Erroneous in Jewellery Case
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Income Tax
ITAT Quashes TP Assessment Orders as Consequential Orders Were Passed Beyond Limitation Period
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Income Tax
AO Cannot Travel Beyond Scope of Section 263 Directions – ITAT Upholds Deletion of Fresh Additions
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Income Tax
ITAT Slams ‘Sweeping’ 263 Revision – PCIT Cannot Order Fishing Enquiries After Detailed Scrutiny by AO
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Income Tax
