#section 28
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502 articlesIncome Tax
Income Tax
SC Allows Deduction of Grants as They Were Part of Statutory Business Activity
Income Tax
Income Tax
DSIR’s Partial Approval Cannot Restrict Pre-2016 R&D Deduction Claim: ITAT Chennai
Income Tax
Income Tax
ITAT Slams ₹120 Crore Section 68 Addition on Fintech Giant: AO Cannot Ignore Evidence & Make Mechanical Additions
Income Tax
Income Tax
Notional Interest Addition Deleted Because Only Real Income Can Be Taxed: ITAT Delhi
Income Tax
Income Tax
Interest on Compulsory Acquisition of Agricultural Land Still Exempt – ITAT Pune Deletes Tax & Penalty Together
Income Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Service Tax
Service Tax
Extended Limitation u/s 73(1) proviso of Finance Act was not invokable without wilful suppression
Custom Duty
Custom Duty
Custodian Not Liable Under Customs Law for Absence of Seal Tampering Evidence
Income Tax
Income Tax
80P Deduction Allowed on Bank Interest – Bang ITAT Follows Karnataka HC, Distinguishes Totgars
Income Tax
Income Tax
Section 271(1)(c) Penalty Upheld Due to Non-Bona Fide Claims & Failure to Disclose Income
Income Tax
Income Tax
Development fee collected for funding capital expenditure for airport development not taxable as revenue income
Income Tax
Income Tax
U/s 80P wins despite disallowance: ITAT calls interest provision issue tax-neutral for co-op society
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
