#section 28
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502 articlesIncome Tax
Income Tax
SC settles Section 44C debate: Even ‘exclusive’ HO expenses for Indian branches hit by 5% cap
Income Tax
Income Tax
GST Is Not Income: Excluded from Gross Receipts u/s 44BB Even After u/s 145A
Income Tax
Income Tax
No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action
Income Tax
Income Tax
Interest on enhanced compensation being part of consideration is exempt u/s. 10(37)
Income Tax
Income Tax
Gross Profit Addition Deleted Because Tag Price Is Not Actual Sale Price
Income Tax
Income Tax
Deduction Denied for Non-Lending Income: Supreme Court Restricts Section 36(1)(viii) to First-Degree Lending Profits
Income Tax
Income Tax
Section 96 Overrides Income Tax for Post-2014 Land Acquisitions
Income Tax
Income Tax
Interest disallowance u/s. 36(1)(iii) unwarranted as sufficient own funds available for subsidiary investment
Income Tax
Income Tax
ITAT Deletes Rs. 63L Deemed ALV Addition: Real Rent Only Counts
Income Tax
Income Tax
Advance Loss Treated as Trading Loss: ITAT Allows ₹1.5 Cr Write-Off
Income Tax
Income Tax
Banks Can Compute 36(1)(viia) on Total Income Including Capital Gains: ITAT Ahmedabad
Income Tax
Income Tax
Land Acquisition Act Section 28 Interest is Not ‘Interest’: Tribunal Deletes Entire Addition as Capital Receipt
Income Tax
Income Tax
DRP failed to adjudicate objections of assessee hence matter remitted back
Income Tax
Income Tax
