#section 43B
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753 articlesIncome Tax
Income Tax
Section 271(1)(c) Penalty Unsustainable for Genuine Accounting Entries
Income Tax
Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax
Income Tax
TP on Captive Software Services – Dissimilar Giants Excluded, Adjustment Removed
Income Tax
Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax
Income Tax
Disallowance u/s. 14A while computing book profit u/s. 115JB is not tenable
Income Tax
Income Tax
Delay in EPF/ESIC Deposit Attracts Disallowance Even in 143(1) Processing: ITAT Delhi
Income Tax
Income Tax
Disallowance for Pension Bond Interest Remanded Due to Wrong ITR Reporting
Income Tax
Income Tax
Section 43B Disallowance for unpaid GST/Service Tax Invalid if not claimed in P&L
Income Tax
Income Tax
PCIT Revision Upheld: Accumulated Forex Loss Claimed in One Year Invalid
Income Tax
Income Tax
Deduction u/s. 43B allowed to the extent relevant evidences are furnished
Income Tax
Income Tax
ITAT Kolkata Remands PF/ESI Disallowance for Verification of Salary Payment Dates
Income Tax
Income Tax
Transfer of undertaking under court approved scheme doesn’t attract 50B
Income Tax
Income Tax
Delhi HC Upholds Disallowance of EPF/ESI Late Payment Despite Technical Glitches
Income Tax
Income Tax
