#section 43
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184 articlesIncome Tax
Income Tax
Foreign Asset Non-Disclosure Does Not Automatically Trigger Section 43 Penalty: ITAT Mumbai
Income Tax
Income Tax
Asian Paints Dealer Trips, Colour Idea Stores & Incentives Allowed as Business Expenses
Corporate Law
Corporate Law
Partner’s Right in Unsold Firm Assets Survives Until Actual Settlement: SC
Income Tax
Income Tax
MEIS Rewards Taxable as Revenue Receipt from AY 2016-17: ITAT Mumbai
Income Tax
Income Tax
ITAT Chennai Rejects Reopening of Concluded Goodwill Depreciation Issue in Subsequent Year
Income Tax
Income Tax
Bangalore ITAT: TDR Sale Taxable as Capital Gains After Deducting Surrendered Land Value
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
Goodwill Arising on Slump Sale Eligible for Depreciation: ITAT Bangalore
Income Tax
Income Tax
Amalgamation Goodwill Eligible for Depreciation; Notional Interest on AE Receivables Deleted: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
Income Tax
Income Tax
Pune ITAT Deletes ₹44.80 Crore Angel Tax Addition; AO Cannot Replace Assessee’s DCF Valuation with NAV Method
Income Tax
Income Tax
ITAT Upholds SEB Consumer Tariff for Section 80-IA Deduction on Captive Power Transfers
Income Tax
Income Tax
