#section 43B
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777 articlesIncome Tax

Income Tax
Unproved Reimbursement Claim Supports Section 263 Revision: Calcutta HC
Income Tax

Income Tax
Section 115JB MAT Not Applicable to Kerala Electricity Board: Kerala HC
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Income Tax
ITAT Delhi Rejects 50% Turnover Filter, Restricts TP Adjustments to AE Transactions
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Income Tax
MEIS Reward Not Income under Section 2(24)(xviii) & is Capital Receipt: Delhi ITAT
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Income Tax
PF Is Not Superannuation Fund – Rule 87’s 27% Ceiling Cannot Be Used to Disallow Provident Fund Contribution
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Income Tax
PF/ESI disallowance remanded; NBFC interest disallowance deleted by ITAT Pune
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Income Tax
Actuarial Pension Provision Allowed as Accrued Liability; SBI Wins Key Issues ITAT Mumbai
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Income Tax
Actuarially Valued Pension Liability Is Allowable Deduction: ITAT Mumbai
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Income Tax
Calcutta Hc Upholds Ad Hoc Superannuation Fund Contribution for Actuarial Deficit
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Income Tax
ITAT Condones 308-Day Delay, Revives CPC Adjustment Appeal
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Mining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji
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Section 263: PCIT Cannot Substitute Opinion for AO’s Enquiry & Plausible View
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Income Tax
ITAT Bangalore Partly Allows Appeals on Business Expenses, TDS and Section 41(1)
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Income Tax
