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    Highlights
    All› Income Tax › Income Tax - 2018
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    December 31, 2018   Case Laws Income Tax
    Gift Claim Denied u/s 68: Assessee Fails to Prove Validity and Source of NRO Account Transfer.
    December 31, 2018   Case Laws Income Tax
    Court Increases Capital Gain Deduction to 30% Due to Negative Factors Affecting Land Value.
    December 31, 2018   Case Laws Income Tax
    Court Upholds Inquiry into Assessee's Loan Deduction Claim Under OTS Scheme; Not Set Aside as Capital Receipt.
    December 31, 2018   Case Laws Income Tax
    No Penalty u/s 271G if No Adjustment to Arm's Length Price in Transactions with Associated Enterprises.
    December 31, 2018   Case Laws Income Tax
    No penalty u/s 271(1)(c) for inaccurate income details if net profit rate is estimated.
    December 31, 2018   Case Laws Income Tax
    Exemption Granted: Assessee Allowed Section 54F Benefits Despite Simultaneous Purchase and Construction Agreements.
    December 31, 2018   Case Laws Income Tax
    Assessee Qualifies for Deduction u/s 80ID as Receipts Solely From Hotel Business, No Other Income Sources Found.
    December 31, 2018   Case Laws Income Tax
    Unexplained Cash Deposits u/s 69: Interim Use for Loan Repayment Shouldn't Harm Taxpayer.
    December 31, 2018   Case Laws Income Tax
    Oral Contract Triggers TDS Liability u/s 194C; Assessee Must Deduct Tax for Truck Owner Payments.
    December 31, 2018   Case Laws Income Tax
    Interest u/s 215 Applies Despite Non-Fault Delays; No Automatic Waiver for Taxpayers.
    December 29, 2018   Case Laws Income Tax
    ITAT wrongly denies benefits u/s 80IB for assessee's manufacturing activities with IOCL, BPCL, and BRPCL contracts.
    December 29, 2018   Case Laws Income Tax
    Disallowance of Revenue Expenses u/s 37(1) for Land Acquisition in Business Start-Up Discussed.
    December 29, 2018   Case Laws Income Tax
    AO Ordered to Rectify Error u/s 154 for Ignoring Jurisdictional High Court Decision, Taxpayer to Receive Benefits.
    December 29, 2018   Case Laws Income Tax
    Revenue's Cross Objection Invalid for Lack of Approval and Unattainable Objectives, Leading to Rejection.
    December 29, 2018   Case Laws Income Tax
    Debate Over Classifying Trial Run Sales as Revenue or Capital Work in Progress in Phase-II Power Project.
    December 29, 2018   Case Laws Income Tax
    Transfer Pricing: Unjustifiable Arm's Length Price Adjustment for Credit Periods over 90 Days with Non-AE Transactions.
    December 29, 2018   Case Laws Income Tax
    Exemption Denial u/ss 11 and 12 Unjustified Unless Income Benefits Specified Persons.
    December 29, 2018   Case Laws Income Tax
    Trust's Section 12A Registration Denied for Fraudulent Information, Attempted Tax Exemption Fraud Uncovered.
    December 29, 2018   Case Laws Income Tax
    Court Upholds Tax Assessment on Property Transactions u/s 56(2)(vii)(b)(ii) of Income Tax Act; No Relief for Assessee.
    December 28, 2018   Case Laws Income Tax
    Income Tax Filing Deadline Extended in Jammu & Kashmir; Kerala Awaits Decision Amid Floods, Section 139(1) Considered.

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      Income Tax

      Revision u/s 263 - assessee claimed deduction as loan written...

      Court Upholds Inquiry into Assessee's Loan Deduction Claim Under OTS Scheme; Not Set Aside as Capital Receipt.

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      Income TaxDecember 31, 2018Case LawsAT
      Revision u/s 263 - assessee claimed deduction as loan written back under OTS scheme, considering it as “ capital receipt” not liable to tax - the order directing the A.O. to carry through proper enquiry cannot be said to be liable to be set aside.
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