#section 43B
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778 articlesIncome Tax
Income Tax
Assessment order passed against non-existent entity is invalid: ITAT Ahmedabad
Income Tax
Income Tax
Section 270A Penalty Unjustified Due to Lack of Tax Evasion Intent: ITAT Pune
Income Tax
Income Tax
Section 40A(7) Overrides Section 43B if Conditions Met: Madras HC
Income Tax
Income Tax
Disallowance of delayed employees’ contribution vide u/s. 143(1) sustained based on auditor’s observation
Income Tax
Income Tax
Employees’ contribution to PF/ESI after statutory due dates not deductible: ITAT Ahmedabad
Income Tax
Income Tax
MSME Changes as per Income Tax Act,1961 and MSMED Act, 2006
Income Tax
Income Tax
Section 14A not apply when there is no dividend income: ITAT Hyderabad
Income Tax
Income Tax
Section 14A Disallowance in case of insurance company not sustainable: ITAT Delhi
Income Tax
Income Tax
Non-issuance of Section 143(2) notice invalids Section 143(3) Scrutiny Assessment: ITAT Raipur
Income Tax
Income Tax
Revision u/s. 263 set aside as based on assumption and presumption: ITAT Jaipur
Income Tax
Income Tax
Revisionary action u/s. 263 based on factual misconception bad-in-law
Income Tax
Income Tax
Reopening beyond 4 years without new material facts not sustainable in law: Gujarat HC
Income Tax
Income Tax
Procedural Lapses Should Not Override Substantial Justice: ITAT condones Appeal filing delay
Income Tax
Income Tax
