#Section 270A
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746 articlesIncome Tax

Income Tax
Failure to Apply Sections 28(v) and 40(b) Invalidates Assessment Order
Income Tax

Income Tax
Reassessment Quashed for Lack of Opportunity to Reply to Section 148 Notice
Income Tax

Income Tax
Less Than 7 Days’ Reply Time Voids Faceless Assessment
Income Tax

Income Tax
Interest on delayed remittance of TDS not deductible as business expense u/s. 37(1)
Income Tax

Income Tax
Section 44AD Case Can’t Become Blanket Cash Addition; ITAT Surat Sets Aside ₹5.09 Cr Assessment
Income Tax

Income Tax
Section 145A Cannot Be Used to Inflate Profits: ₹38.26 Lakh Addition Deleted
Income Tax

Income Tax
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
Income Tax

Income Tax
IFE Content Is Not Royalty: ITAT Delhi Applies DTAA Override Deletes Tax on In-Flight Entertainment Fees
Income Tax

Income Tax
Delay of filing of appeal before CIT(A) not condoned as sufficient cause not shown
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Income Tax
Ancillary Software Services Protected Under DTAA as FTS Conditions Not Met
Income Tax

Income Tax
Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
Income Tax

Income Tax
No Further Section 14A Disallowance After Reasoned Suo-Motu Adjustment
Income Tax

Income Tax
Section 271(1)(c) Penalty Proceedings Failed Because Levy Exceeded Scope of Notice
Income Tax

Income Tax
