#Section 41
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162 articlesIncome Tax
Income Tax
Parent Company ESOP Cross-Charge Is Employee Compensation Deductible Under Section 37(1): ITAT Ahmedabad
Income Tax
Income Tax
ITAT Mumbai Allows 10% Tolerance Band for Property Stamp Duty Difference
Fema / RBI
Fema / RBI
SAFEMA Tribunal Upholds Attachment of Pre-Offence Overseas Insurance Policy Paid from Crime Proceeds
Income Tax
Income Tax
ITAT Mumbai: Three-Year Outstanding Liability Not Cessation Under Section 41(1)
Income Tax
Income Tax
ITAT Delhi Allows Multiple Tax Claims of HCL Tech, Remands Verification of Section 10A Deduction
Income Tax
Income Tax
Delhi ITAT Deletes Section 68 Addition on Opening Loan Balance, Cancels Penalty
Income Tax
Income Tax
ITAT Deletes Section 41(1) Addition on Unclaimed Student Caution Money Deposits
Income Tax
Income Tax
ITAT Deletes Sections 41 & 43 BMA Penalties for Bona Fide ESOP Disclosure Omission
Income Tax
Income Tax
No Section 43 BMA Penalty for Bona Fide Schedule FA Non-Disclosure of Foreign ESOPs
Income Tax
Income Tax
Business Advance Not Taxable as Forfeiture Due to Passage of Time: Karnataka HC
Income Tax
Income Tax
8% Profit Addition Deleted as Revenue cannot Change Consistent Accounting Method: ITAT Delhi
Income Tax
Income Tax
Income Tax Refund Interest payable up to actual date of refund issuance: ITAT Delhi
Income Tax
Income Tax
CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
Income Tax
Income Tax
