#section 32
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645 articlesIncome Tax
Income Tax
Inadvertent filing of Form 10-IB instead of 10-IC cannot take away benefit u/s. 115BAA
Income Tax
Income Tax
Section 35(2AB) Deduction Cannot Be Denied for Missing Form 3CL If R&D Is Proven
Income Tax
Income Tax
Comparable controlled transaction not to be taken as comparable to benchmark international transaction
Income Tax
Income Tax
ITAT Quashes Section 263 Revision for Exceeding Limited Scrutiny Scope
Income Tax
Income Tax
No Enduring Benefit in Routine Telecom Expenses: ₹169 Cr Customer Acquisition Cost allowed
Income Tax
Income Tax
Separate AMP adjustment uncalled as distribution business benchmarked separately
Income Tax
Income Tax
Transfer of undertaking under court approved scheme doesn’t attract 50B
Income Tax
Income Tax
Digital Press is a Computer: ITAT Grants 60% Depreciation
Income Tax
Income Tax
Depreciation Allowed on Trucks Registered in Partners’ Names by ITAT Mumbai
Income Tax
Income Tax
Court-approved Schemes vs. ‘Slump Sale’ after Finance Act 2021–22: Legal Faultline and Practical Tax Planning
Income Tax
Income Tax
ITAT Ahmedabad Allows Depreciation on Amalgamation Goodwill for AY 2016-17
Income Tax
Income Tax
Important of Deprecation Under ‘Income From business Or Profession’ Head
Income Tax
Income Tax
Brought forward additional depreciation of preceding year not to be set off against opening WDV
Income Tax
Income Tax
