#section 44AB
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858 articlesIncome Tax
Income Tax
ITAT Mumbai denied Rectification as Later SC Ruling Not a ‘Mistake Apparent’
Income Tax
Income Tax
Depreciation Disallowance Deleted as Subsidy Was Capital in Nature
Income Tax
Income Tax
Treating outstanding sub-contract expense as unexplained u/s. 68 without specific reason is not tenable
Income Tax
Income Tax
Brokerage Is Turnover, Not Client Trades: ITAT Delhi Deletes 271B Penalty on Sub-Broker
Income Tax
Income Tax
filing of Audit report in form 10B is directory is nature & not mandatory- Delay condoned
Income Tax
Income Tax
Cash-Basis Professional Can’t Be Taxed on Mere 26AS Entries; ITAT Deletes Addition
Income Tax
Income Tax
Interest disallowance u/s. 36(1)(iii) unwarranted as sufficient own funds available for subsidiary investment
Income Tax
Income Tax
Addition u/s. 68 towards cash deposit during demonetization unwarranted as genuineness of cash sales proved
Income Tax
Income Tax
Quantum-Pending – Bona Fide Belief Saves Assessee from Section 271B Penalty
Income Tax
Income Tax
Deduction Upheld Despite Late Filing of Audit Form Under Section 80IAC
Income Tax
Income Tax
₹3.49 Cr Addition Deleted as Demonetisation Cash Deposits Matched Recorded Sales
Income Tax
Income Tax
Form No. 26AS Not Equal to Turnover: Penalty u/s 271B Deleted for ₹1.11 Cr
Income Tax
Income Tax
Section 144 Assessment Partly Modified: 8% Reduced to 6% NP on ₹1.99 Cr
Income Tax
Income Tax
