#section 44AB
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861 articlesIncome Tax

Income Tax
Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)
Income Tax

Income Tax
Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
Income Tax

Income Tax
No Penalty u/s 271B for Delay Due to director-cum-accountant’s Death
Income Tax

Income Tax
Professional receipt taxable as Income from Profession & not under Salary
Income Tax

Income Tax
ITAT Deletes Penalty u/s 271(1)(c) for Non-Disclosure in ITR Due to Accountant’s Ignorance
Income Tax

Income Tax
Addition for under valuation of closing stock without corresponding adjustment in opening stock is unsustainable
Income Tax

Income Tax
Delay in filing of tax audit report due to technical breach without mala fide intention doesn’t attract 271B penalty
Income Tax

Income Tax
Penalty u/s 271B not leviable for venial technical breach without mala fide intention
Income Tax

Income Tax
No Penalty under Section 271A for Maintained Books of Account
Income Tax

Income Tax
Applicability of Tax Audit and Inter-link between Section 44AB, 44AD & 44ADA
Income Tax

Income Tax
Penalty u/s 271(1)(c) of Income Tax Act not imposable in absence of willful concealment
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Income Tax
Law declared by a Court will have retrospective effect if not otherwise stated
Income Tax

Income Tax
No Penalty under Section 271B for Delayed Tax Audit (Auditor Unwell)
Income Tax

Income Tax
