#section 28
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467 articlesIncome Tax
Income Tax
No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation
Income Tax
Income Tax
Gratuity and Leave Provisions Qualify as Application of Income under Section 11: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
Extrapolation of Unrecorded Sales Without Incriminating Material Invalid: ITAT Chandigarh
Income Tax
Income Tax
Unaccounted Liquor Sales—Profit to Be Estimated, Not Gross Receipts Taxed: ITAT Chandigarh
Income Tax
Income Tax
Cash Seizure Addition Deleted After Books Were Updated and Verified
Income Tax
Income Tax
Section 43B Claim Rejected as Deemed Payment Theory Disallowed
Income Tax
Income Tax
Section 263 Cannot Be Invoked Where AO’s View on deduction Is Plausible: ITAT Pune
Income Tax
Income Tax
ITAT Delhi Quashes Reopening Beyond Six Years After Search
Income Tax
Income Tax
Interest on Land Acquisition Not Taxable When AO Took a Plausible View
Income Tax
Income Tax
Revision u/s 263 Quashed: AO’s Plausible View on 80P Deduction Cannot Be Substituted by PCIT
Income Tax
Income Tax
