#section 271(1)(c)
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1,640 articlesIncome Tax
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Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
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Execution of agreement when possession of asset is handed over is transfer as per Section 2(47)
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Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
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Once penalty order is set aside, the criminal case cannot survive
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Section 274 Penalty Notice invalid if Specific Fault/Charge Not Conveyed
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Addition solely based on estimation without rejecting books is not sustainable
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Revisionary power u/s 263 rightly invoked as order erroneous and prejudicial to interest of revenue
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Undisclosed overseas bank account matter remanded back as consent waiver form signed
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Depreciation under IT Act Section 32 not allowable if No Business Activity
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Voluntary disclosure of LTCG under IDS Scheme: ITAT deletes Penalty
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Depreciation u/s 32 not available in absence of any business activity
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Development Agreement Termination Compensation Deduction allowed to One Co-Owner can’t be denied to Other
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Cost reimbursement for support services taxable as Fees for Technical Services
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