Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the net profit are very explicit in section 115JB and the items which are to be added to the net profit have been listed out in Explanation - AO/CIT(A) should adhere to that list and cannot travel beyond these items - remanded to AO
Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the net profit are very explicit in section 115JB and the items which are to be added to the net profit have been listed out in Explanation - AO/CIT(A) should adhere to that list and cannot travel beyond these items - remanded to AO
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TaxTMI 
TaxTMI 
of 4886 
