#Section 270A
Log in to FollowEvery article filed under the “Section 270A” tag — analysis, news and updates.
746 articlesIncome Tax
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Post search abatement of pending assessments under 158BA(2) is not automatic
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Bona Fide Claim by Charitable Trust Not Misreporting, 200% Penalty Unsustainable: ITAT Mumbai
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ITAT Bangalore Deletes Penalty U/s 270A After HC Condoned Delay and Restored Sec. 80IA Deduction
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Provision for leave encashment on actuarial basis is allowable as deduction
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ITAT Mumbai: Partner Capital Not Taxable u/s 68; Source Not Firm’s Burden; ₹19.06 Cr Addition Deleted
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200% Sec 270A Penalty Invalid for Failure to Specify Misreporting Limb: ITAT Delhi
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200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
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ITAT Hyderabad Deletes Sec 56(2)(viib) Addition; AO Cannot Alter Assessee’s DCF Valuation
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Penalty U/s 270A Deleted – Bona Fide Explanation Tax Covered by TDS
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Penalty u/s 270A Deleted – Immunity u/s 270AA Allowed Despite Procedural Lapse: ITAT Chennai
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Penalty u/s 270A on PF/ESI Disallowance Deleted – Mere Disallowance Not Misreporting: ITAT Chennai
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Depreciation on Slump-Sale Goodwill Allowed – Goodwill held as Bundle of Commercial Rights; FA 2021 Amendment not Applicable to AY 2018-19
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Commission income earned by Booking.com not taxable in India
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