#section 43B
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753 articlesIncome Tax
Income Tax
Ad-Hoc 10% Expense Disallowance Deleted: ITAT Says AO Cannot Make Additions on Pure Guesswork
Income Tax
Income Tax
Section 143(1) PF/ESI Disallowance Invalid Before SC’s Checkmate Ruling Due to Debatable Legal Position
Income Tax
Income Tax
ITAT Allows BAPA Margin for Non-US AE Transactions Due to Identical FAR Profile
Income Tax
Income Tax
ITAT Bangalore Quashes ₹7,778 Cr 143(1) Adjustment After 143(2) Notice
Income Tax
Income Tax
ITAT Remands PF/ESI Disallowance Case Due to Uncertainty Over Due Date Interpretation
Income Tax
Income Tax
ITAT Deletes PF/ESI Disallowance as Issue Was Debatable at Time of Processing
Income Tax
Income Tax
ITAT Deletes PF/ESI Disallowance as Issue Was Debatable Under Section 143(1)
Income Tax
Income Tax
PF/ESI Addition Quashed: CPC Cannot Decide Debatable Issues Under Section 143(1)
Income Tax
Income Tax
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
Income Tax
Income Tax
ITAT Deletes PF/ESI Disallowance as Section 143(1) Adjustment Held Beyond Scope
Income Tax
Income Tax
No TDS on Foreign Agent Commission for Services Rendered Abroad; ITAT Deletes Section 40(a)(i) Disallowance
Income Tax
Income Tax
No Section 43B Disallowance as Service Tax Not Claimed in P&L: ITAT Dehradun
Income Tax
Income Tax
PF/ESI Delay Disallowance Remanded: ITAT Reopens Issue Amid Supreme Court Doubt on Checkmate
Income Tax
Income Tax
