#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
Cash Advances Not Taxable Before Project Completion Under PCM
Income Tax
Income Tax
TP adjustment restricted to international transaction with AE as segmental accounts not maintained
Income Tax
Income Tax
Deductor Not in Default When Payee Has Paid Due Taxes: ITAT Mumbai
Income Tax
Income Tax
Unsecured Loan Addition Unsustainable Without Contrary Evidence
Income Tax
Income Tax
PCIT Action Invalid for Failing Twin Conditions Under Section 263
Income Tax
Income Tax
Computer Accessories is Revenue Expense Because of Recurring Nature: ITAT Mumbai
Income Tax
Income Tax
Adjustment in intimation u/s 143(1) disallowing deduction u/s 10B was quashed
Income Tax
Income Tax
ITAT Deletes Addition Causing Duplicate Disallowance of Expenses
Income Tax
Income Tax
Section 263 Cannot Expand Beyond Limited Scrutiny Scope: ITAT Delhi
Income Tax
Income Tax
Section 40(a)(ia) Addition Set Aside Due to Unverified Threshold Applicability
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Income Tax
Section 40 Disallowance Fails for Overseas Commission Payments
Income Tax
Income Tax
Deduction Allowed as Interest from Co-operative Banks Qualifies under Section 80P
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Income Tax
Books Not Proper, Estimated Income Still Penalised by ITAT
Income Tax
Income Tax
