Type: Judiciary
68,458 articlesIncome Tax
Income Tax
No Section 40(a)(ia) Disallowance for Short TDS Deduction When Payee Has Paid Tax: Bombay HC
Income Tax
Income Tax
Loan Processing Fees on LAP/LRD Loans Not Deductible Under Section 24(b): ITAT Upholds Disallowance
Income Tax
Income Tax
For Section 56(2)(x) Stamp Duty Value on Allotment Date Must Be Considered: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Karnataka HC Sets Aside GST ITC Blocking Due to Absence of Pre-Decisional Hearing
Income Tax
Income Tax
ITAT Quashes Reassessment as Confidential Reopening Materials Were Not Supplied
Income Tax
Income Tax
Section 153C Assessment Invalid as AO Failed to Record Proper Satisfaction: ITAT Delhi
Income Tax
Income Tax
Short-Term Commercial Loan Repaid with Interest Cannot Be Branded as Bogus Entry: ITAT Deletes ₹80 Lakh Section 68 Addition
Income Tax
Income Tax
ITAT Reduces Section 271(1)(b) Penalty by treating Multiple Notice Defaults as One
Income Tax
Income Tax
Section 54 Exemption Allowed as Investment Was Made Within 2 Years Despite No CGDS Deposit
Income Tax
Income Tax
ITAT Deletes Section 68 Addition Since Opening Loan Balances Cannot Be Taxed Again
Income Tax
Income Tax
Mere Acceptance of Political Donation Addition Doesn’t Justify Penalty
Income Tax
Income Tax
ITAT Allows Full ₹10.15 Lakh Leave Encashment Exemption: ₹25 Lakh CBDT Limit Held Applicable
Income Tax
Income Tax
ITAT Deletes Additions Based Solely on Third-Party Seized Tally Data
Income Tax
Income Tax
