#section 43
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179 articlesIncome 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
ITAT Deletes BMA Penalty as Foreign Assets Were Disclosed in Section 153A Returns
Income Tax
Income Tax
ITAT Deletes ₹3,885 Cr Share Premium Addition as Section 56(2)(viib) Not Applies to Holding-Subsidiary Funding
Income Tax
Income Tax
ITAT Deletes Black Money Act Penalty Due to Bona Fide Schedule FA Omission
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
