Disallowance u/s 14A Rule 8D3-Computation of total Assets include current liabilities also ITAT Delhi in a recent judgment has remanded…
Computation of disallowance u/s 14A , Rule 8D-Bank Charges for Export Service not includible ITAT Delhi in a recent judgment…
Reimbursement of expenses not "Work" to fall within the ambit of TDS under section 194C ITAT Delhi in a recent…
Rent from commercial property taxable as business income not house property-ITAT INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT ITA No:…
Section 79 do not apply to carry forward and set off of unabsorbed depreciation in case of change in shareholding…
Capital Gain Exemption u/s 54B investment in wife name allowed but disallowed in bhabhi name ABCAUS Citation:910 (2016) (03) 2016…
Disallowance u/s 40A(3) for cash payments cannot be made if genuineness not doubted - ITAT INCOME TAX APPELLATE TRIBUNAL AMRITSAR…
Input VAT credit reversal deduction to be allowed on payment basis u/s 43B irrespective of separate VAT account INCOME TAX…
AO if not satisfied must compute FMV 56(2)(viia) Rule 115UA himself. Where a method has been prescribed by the legislature,…
Interest on Fixed Deposit given as Bank Guarantee pre-requisite condition to pollution Board is capital receipt as business activities not…