#section 43B
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753 articlesIncome Tax
Income Tax
Interest on Delayed Sales Tax, Service Tax & PF Payments Deductible; TDS Interest Disallowed: Patna ITAT
Income Tax
Income Tax
Section 143(1)(a) Disallowance Set Aside on Debatable PF/ESI Issue: Chhattisgarh HC
Income Tax
Income Tax
ITAT Kolkata Upholds Relief on TP, Royalty, Lease Rent, Warranty; Remands Section 43B Issue
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Income Tax
Section 80G Deduction for Eligible CSR Donations Allowed; TP Adjustments Deleted: ITAT Delhi
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Section 44AD Inapplicable Above Turnover Limit; Past Profit Rate Adopted: ITAT Agra
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Income Tax
ITAT Grants Relief on Corporate Guarantee, R&D; Disallows Doctors’ Freebies
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Income Tax
No disallowance of quantified liabilities, documented payments & reconciled books on a purely ad hoc basis
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Income Tax
ITAT Restores Section 10AA Deduction as CPC Withdrew Claim Without Reasons
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Income Tax
CSR Disallowance Under Section 37 Does Not Bar Relief Under Section 80G- Bangalore ITAT
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TPO Cannot Value Management Fees at Nil Without Rejecting Evidence of Services Rendered
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8% Profit Addition Deleted as Revenue cannot Change Consistent Accounting Method: ITAT Delhi
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ITAT Deletes Section 37(1) Disallowance as No Penal Action Was Taken by IRDA Against Insurance Company
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Income Tax
ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure
Income Tax
Income Tax
