#section 263
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1,655 articlesIncome Tax
Income Tax
ITAT Ahmedabad Upholds Revenue Recognition Method on Consistency Principal
Income Tax
Income Tax
Section 263 Jurisdiction cannot be exercised When Larger Issue Pending Before CIT(A)
Income Tax
Income Tax
Section 263 Jurisdiction cannot be exercised for additional inquiries
Income Tax
Income Tax
Article 13(4) of India-Mauritius DTAA exempts sale of shares acquired prior to 1st April 2017
Income Tax
Income Tax
Addition of Annual let out value of unsold flats held as stock unsustainable: ITAT Mumbai
Income Tax
Income Tax
No Income Tax Section 35(1)(ii) Weighted Deduction on Donations after Expiry of Approval
Income Tax
Income Tax
High share premium cannot be base to assess share capital and premium as unexplained cash credit
Income Tax
Income Tax
Urban Agricultural Land Sales Subject to Capital Gains Tax: ITAT Delhi
Income Tax
Income Tax
PCIT cannot set-aside an order without an enquiry of his own
Income Tax
Income Tax
Income Tax Act, 1961: Sections 207-219 – Advance Tax Provisions & Analysis
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Income Tax
ITAT quashes CIT’s order speculating understatement in closing stock without specific findings
Income Tax
Income Tax
AO not examined cost of improvement on building – Section 263 Order Valid
Income Tax
Income Tax
PCIT cannot substitute AO’s view solely based on his interpretation of facts under Section 263: ITAT Rajkot
Income Tax
Income Tax
