#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
ITAT Rajkot: Hybrid Seed Company’s Income Held as Agricultural
Income Tax
Income Tax
Assessment Order Set Aside for Ignoring Valid Revised Return Filed Within Time
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
ITAT Mumbai Allows Actuarial Provisions for Employee Benefit Schemes; Deletes Major Disallowances on Expense Provisions
Income Tax
Income Tax
No TDS on Foreign Commission as Income Not Taxable in India: ITAT Rajkot
Income Tax
Income Tax
AMP expense incurred exclusively for business is revenue expenditure: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)
Income Tax
Income Tax
Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
Income Tax
Income Tax
No TDS on Payment for serving food in restaurant in normal course of its business
Income Tax
Income Tax
Capital Payment for Land Purchase Cannot Be Disallowed Under Section 40A(3): ITAT Nagpur
Income Tax
Income Tax
TNMM vs “Other Method” & Validity of Berry Ratio under Limited Risk Model: ITAT Delhi in Verizon India Case
Income Tax
Income Tax
Penalty U/s 271DA & 271E Invalid When Original Assessment Set Aside – ITAT Deletes Penalties
Income Tax
Income Tax
