#Section 40A(2)(b)
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93 articlesIncome Tax
Income Tax
Additions on grounds not part of reasons recorded for reopening assessment is unsustainable
Income Tax
Income Tax
Addition towards bogus purchases based on suspicion, surmises and unverified information unjustified
Income Tax
Income Tax
Deduction u/s. 80-IB disallowed for interest on staff advances and bank deposits: ITAT Ahmedabad
Income Tax
Income Tax
Comparison of Secured & Unsecured Loan Interest Rates Not Justified: ITAT Indore
Income Tax
Income Tax
No Section 40A(2) disallowance of Expense Without Proof of Excessive or Unreasonable Payment
Income Tax
Income Tax
TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition
Income Tax
Income Tax
Section 40A(2)(b) cannot be invoked if no excessive or unreasonable payment
Income Tax
Income Tax
Compensation for unilaterally terminating certain obligation under agreement is business income: ITAT Mumbai
Income Tax
Income Tax
Higher interest paid on unsecured loan to related party justified as loan received without any security: ITAT Mumbai
Income Tax
Income Tax
Payment to related party cannot be disallowed u/s. 40A(2)(b) as AO failed to prove it as unreasonable: ITAT Delhi
Income Tax
Income Tax
No 271(1)(c) Penalty Without Willful Concealment or Furnishing Inaccurate Details
Income Tax
Income Tax
Section 40A(2)(a) applies to payments to directors with substantial interest in company
Excise Duty
Excise Duty
Creation of dummy units for SSI exemption not established hence duty demand not sustained
Income Tax
Income Tax
