Type: Judiciary
68,462 articlesIncome Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
Section 43CA Relief for Marginal Variations: ITAT Mumbai Applies 10% Tolerance Retrospectively and Orders DVO Reference
Income Tax
Income Tax
Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar
Income Tax
Income Tax
CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition
Income Tax
Income Tax
Demonetisation Cash Deposits Fully Explained: ITAT Delhi Deletes Entire Section 69A Addition
Income Tax
Income Tax
Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi
Income Tax
Income Tax
Survey Admission Alone Cannot Justify Full Disallowance: ITAT Chennai Restricts Land Development Expense Disallowance to 10%
Income Tax
Income Tax
Telescoping of Cash Deposits Allowed Against Cash Advances: ITAT Chennai
Income Tax
Income Tax
Cash Sales Recorded in Books Cannot Be Added Again Under Section 68
Income Tax
Income Tax
CIT(A)’s Power to Set Aside Ex-Parte Assessment Affirmed: ITAT Chennai
Custom Duty
Custom Duty
Phosphatidylserine Classifiable Under Chapter 29 Due to Phosphoaminolipid Nature: CAAR Delhi
Income Tax
Income Tax
Belated Form 10B Is a Curable Procedural Defect: ITAT Ahmedabad Condones Delay and Restores Sections 11–12 Exemption
Income Tax
Income Tax
Penalty u/s 271B Deleted for Delay in Audit Report Due to Managing Director’s Illness
Income Tax
Income Tax
