#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Books Not Proper, Estimated Income Still Penalised by ITAT
Income Tax
Income Tax
Agreement Date Matters, Not Registration Date – Section 50C Proviso Retrospective
Income Tax
Income Tax
Zero Revenue Alone Not a Ground to Disallow Business Expenses: ITAT Delhi
Income Tax
Income Tax
Cash Payment Disallowance Rejected Due to Valid 40A(3) Relief
Income Tax
Income Tax
Repaid Loans and Bank Entries Can’t Trigger Section 68
Income Tax
Income Tax
Depreciation Can’t Be Denied on Suspicion After MAP Resolution
Income Tax
Income Tax
Telecom License Fee Held Capital, But Spectrum Charges Allowed as Revenue
Income Tax
Income Tax
Gifted Towers, Genuine Discounts & No TDS on Roaming: ITAT Grants Major Relief to Vodafone
Income Tax
Income Tax
Disallowance Remanded Because U/s 13A Exemption Not Automatic for TDS
Income Tax
Income Tax
938 Days Delay Condoned as Appeal Was Wrongly Treated as Withdrawn
Income Tax
Income Tax
ITAT Rules No TDS Default, No Disallowance on Expenses- Presumption Isn’t Proof
Income Tax
Income Tax
Part of commission income cannot be taxed when deduction u/s. 80P allowed for other part
Income Tax
Income Tax
Interest on Delayed Agricultural Tax Payment not allowable: Kerala HC
Income Tax
Income Tax
