#section 43B
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753 articlesIncome Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Income Tax
Income Tax
Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval
Income Tax
Income Tax
ITAT Deletes AMP Adjustment, Rejects Bright Line Test Following HC Precedents in Louis Vuitton case
Income Tax
Income Tax
ITAT Surat Allows Expense Linked to Settled Dues Despite No Business Income
Income Tax
Income Tax
Gratuity Deduction Can’t Be Denied for ITR–Audit Report Mismatch Without Verification
Income Tax
Income Tax
Income Tax Section 143(1) Adjustments Without Opportunity of Hearing Unsustainable
Income Tax
Income Tax
Section 43B Not Applicable as Electricity Duty Is Not Assessee’s Liability: P&H HC
Income Tax
Income Tax
ITAT Mumbai Allows Actuarial Provisions for Employee Benefit Schemes; Deletes Major Disallowances on Expense Provisions
Income Tax
Income Tax
Higher Depreciation Allowed on UPS as Integral Part of Computer: Delhi HC
Income Tax
Income Tax
Section 263 Revision Invalid as PCIT Acted Without Independent Application of Mind
Income Tax
Income Tax
ITAT Bangalore Upholds Disallowance of ₹1.37 Cr “Consultancy” to Swamiji; Reassessment Valid
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
ITAT Restores Matter as Assessee Did Not Notice Faceless Appeal Notices through ITBA portal
Income Tax
Income Tax
