#section 28
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469 articlesIncome Tax

Income Tax
Urban Improvement Trust being State within Article 289(1) not covered under Income Tax Act
Income Tax

Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax

Income Tax
Loans for Capital Use, Payments via Bank — ITAT Upholds Full Relief on All Additions
Custom Duty

Custom Duty
Royalty For Technical Know-How was not ‘condition of sale’ even if included in value of Imported Goods
Income Tax

Income Tax
ITAT Rajkot: Interest on Enhanced Compensation Forms Part of Land Value; ₹94.81 Lakh Addition Deleted
Income Tax

Income Tax
Settlement payment towards patent disputes is allowable business deduction u/s. 37(1)
Custom Duty

Custom Duty
Wheel loaders are classifiable as front-end shovel loaders hence covered under CTH 8429 5100
Income Tax

Income Tax
Business Loss of ₹7.66 Cr from NSEL Suspension was allowable as bad debt u/s 36(1)(vii)
Custom Duty

Custom Duty
Cap Sub Assembly for Door Outside Handle is classifiable under CTH 8708 29 00
Income Tax

Income Tax
ITAT Pune: Profit on Sale of Agricultural Land Not Automatically Business Income – Intent of Purchase Must Be Examined
Income Tax

Income Tax
Survey Disclosure Taxable as Business Income If Linked to Regular Operations: ITAT Bangalore
Income Tax

Income Tax
ITAT Delhi Upholds Major Relief to PNB – ₹2,000+ Crore Disallowances Deleted
Income Tax

Income Tax
Pune ITAT Quashes 263 Revision: AO’s View on Section 80P Deduction Found Plausible
Income Tax

Income Tax
