#Section 270A
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671 articlesIncome Tax
Income Tax
CUP Method Rejection Unwarranted for Uniform Hourly Charges to AEs & Third Parties
Income Tax
Income Tax
Annual Lettable Value of vacant property held as stock-in-trade is computed at NIL
Income Tax
Income Tax
Arm’s Length Price of Employee Stock Option Plan cannot be taken as NIL
Income Tax
Income Tax
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
Income Tax
Income Tax
Receipts taxable under FTS/FIS on failure to prove basis of cost allocation
Income Tax
Income Tax
Confirmation of addition by CIT(A) in absence of any evidence u/s 69A justified
Income Tax
Income Tax
RPM is most appropriate for Benchmarking Imported Men’s Wear Resale Transactions
Income Tax
Income Tax
TP adjustment deleted as ALP of ESOP expenses cannot be taken as NIL
Income Tax
Income Tax
Penalty u/s 270A unsustainable as non-declaration cannot be equated as underreporting of income
Income Tax
Income Tax
TP Adjustment for AMP Expenditure deleted due to Lack of Brand Promotion Agreement with AE
Income Tax
Income Tax
Penalty u/s 270A not imposable in absence of any malafide intention to claim excess deduction
Income Tax
Income Tax
No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities
Income Tax
Income Tax
Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment
Income Tax
Income Tax
