Type: Judiciary
68,455 articlesIncome Tax
Income Tax
Skill Development Institution Qualifies as ‘Education’; Section 12AA/12AB Registration Restored: Pune ITAT
Income Tax
Income Tax
Section 271E Penalty Cannot Survive Without Recorded Satisfaction: SC
Income Tax
Income Tax
Section 43CA Inapplicable to AY 2013-14; Reopening Quashed: Bombay HC
Income Tax
Income Tax
Section 153C Proceedings Require Year-Specific Incriminating Material: Madras HC
Income Tax
Income Tax
Sections 271D/271E Penalty Deleted as Transaction Was Not Loan or Deposit: ITAT Jaipur
Income Tax
Income Tax
Section 250(6) Mandates Speaking Appellate Orders After Adequate Hearing: ITAT Jaipur
Income Tax
Income Tax
Section 250(6) Requires Reasoned Appellate Order After Effective Hearing: ITAT Jaipur
Income Tax
Income Tax
Unreasoned Assessment Order Justifies Section 263 Revision: Delhi HC
Income Tax
Income Tax
SC Upholds Section 263 Revision Due to Unreasoned Assessment Order
Income Tax
Income Tax
Section 43CA Inapplicable to Pre-2013 Allotment Agreements and 5% Value Difference: ITAT Mumbai
Income Tax
Income Tax
No-Risk Status & Working Capital Adjustment Allowed in TP Analysis: ITAT Delhi
Income Tax
Income Tax
Interest on Borrowed Funds Deductible U/s. 48 Before FA 2023 Amendment: ITAT Mumbai
Income Tax
Income Tax
Interest on Borrowed Funds Allowed U/s. 48 Before AY 2024-25: ITAT Kolkata
Income Tax
Income Tax
