#section 43
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184 articlesIncome 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
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
Income Tax

Income Tax
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
Income Tax

Income Tax
ITAT Mumbai Restores Section 43 Penalty Matter for Fresh Verification of Foreign Bank Accounts
Corporate Law

Corporate Law
NCLT Cannot Decide Trademark Title Disputes Dehors Insolvency Process: SC
Goods and Services Tax

Goods and Services Tax
Rectification of inadvertent error in GST returns permitted as there is no loss to revenue
Income Tax

Income Tax
Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme
Corporate Law

Corporate Law
Arbitral award to HDFC Bank rejected as claim was barred by limitation
Income Tax

Income Tax
Depreciation Disallowance Deleted as Subsidy Was Capital in Nature
Income Tax

Income Tax
Section 153C Limitation Counts From Handover, Not Search: ITAT Quashes Assessment
Corporate Law

Corporate Law
