#section 263
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1,655 articlesIncome Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable as AO took plausible view
Income Tax
Income Tax
ITAT Grants 30% Depreciation on Philips India’s Business-Owned Moulds
Income Tax
Income Tax
Right to sue for damages is capital receipts hence not taxable
Income Tax
Income Tax
Revisionary jurisdiction not available to PCIT when issues in question examined by AO
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Income Tax
Internal transfer between two EOUs eligible for exemption u/s 10B
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Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
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When fresh assessment is barred no further demand for recovery is possible
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Deeming provision of section 69-69D unjustified as nature and scope of unrecorded transactions explained
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Income Tax
Maintainability of writ against section 263 revision power, while appeal before CIT(A) is pending
Income Tax
Income Tax
Section 263 Revision Sustained as AO not examined Seized Documents
Income Tax
Income Tax
Donation out of accumulated funds u/s. 11(2) are not allowable as application of income
Income Tax
Income Tax
Separation of garnet sand from beach sand is manufacturing process; ITAT allows section 32AC deduction
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Income Tax
ITAT set-aside PCIT order as Allegation of under Statement of Revenue was Baseless
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Income Tax
