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    December 27, 2021   Case Laws Income Tax
    Court Considers Additional Depreciation Claim for Machinery Used Under 180 Days; Section 32(1) Curative Amendment Discussed.
    December 27, 2021   Case Laws Income Tax
    Court Rules in Favor of Taxpayer: Genuine Share Transactions Upheld, Section 10(38) Exemption Reinstated Despite Authorities' Suspicion.
    December 27, 2021   Case Laws Income Tax
    Trademarks' Depreciation Disallowed: Use of Entire Asset Block Not Required for Depreciation Eligibility.
    December 25, 2021   Case Laws Income Tax
    Defective Show Cause Notice Invalidates Penalty Proceedings u/s 271(1)(c) of Income Tax Act, High Court Rules.
    December 25, 2021   Case Laws Income Tax
    High Court rules reopening assessments u/s 147 invalid if facts were fully disclosed; change of opinion insufficient.
    December 25, 2021   Case Laws Income Tax
    Notice u/s 148 Invalid Due to Lack of Proper Sanction by Joint Commissioner, Violating Section 151 Requirements.
    December 25, 2021   Case Laws Income Tax
    Court Rules Against Denial of Lower Deduction Certificate u/s 197 Due to Unrelated Company Liabilities.
    December 25, 2021   Case Laws Income Tax
    Court Confirms Section 80P(2)(d) Deductions Only Apply to Interest from Co-operative Banks, Not Treasury Income.
    December 25, 2021   Case Laws Income Tax
    High Court Rules No Substantial Question of Law in MAT Case on Doubtful Debts u/s 115JB.
    December 25, 2021   Case Laws Income Tax
    Exemption for Multiple Properties u/s 54 Allowed for Assessment Year 2013-14, Prior to 2014 Finance Act Amendment.
    December 25, 2021   Case Laws Income Tax
    Court Evaluates Income Diversion Claims; Evidence Supports 10% Markup on Management Fees, No Sham Detected.
    December 25, 2021   Case Laws Income Tax
    Assessment Order on Section 54B Deduction Upheld: No Error or Revenue Prejudice Found, Revision u/s 263 Unnecessary.
    December 25, 2021   Case Laws Income Tax
    CIT Uses Section 263 to Revise Assessment; PCIT Highlights Need for Significant Oversight to Exercise Revisional Powers.
    December 25, 2021   Case Laws Income Tax
    Section 11 Scrutiny: Prize Distribution & Jury Honorarium Considered Eligible Expenditures for Trust Fund Applications.
    December 24, 2021   Case Laws Income Tax
    No Penalty Imposed: Bona Fide Belief in Classifying Rental Income as Business Income u/s 271(1)(c) of Income Tax Act.
    December 24, 2021   Case Laws Income Tax
    High Court Criticizes Settlement Commission for Ignoring Legal Presumptions u/ss 132(4A), 56(2)(vii), and 292(C) Income Tax Act.
    December 24, 2021   Case Laws Income Tax
    Day Jobbing Trades Not Speculative; Consistency Rule Applied, Section 263 Orders Set Aside, Audit Objections Addressed.
    December 23, 2021   Case Laws Income Tax
    Certificate Issuance u/s 197 for Low/NIL TDS in India-Switzerland DTAA: Protocol Part of Convention.
    December 23, 2021   Case Laws Income Tax
    Settlement Commission Awaits Delayed Report; Assessee's Objections from 2014 Overlooked in Proceedings.
    December 23, 2021   Case Laws Income Tax
    COVID-19 Pandemic Extends Pre-Amendment Powers for Income Tax Notices u/ss 147 and 148A Until March 2021.
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All › Income Tax › Income Tax - 2021
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December 27, 2021   Case Laws Income Tax
Court Considers Additional Depreciation Claim for Machinery Used Under 180 Days; Section 32(1) Curative Amendment Discussed.
December 27, 2021   Case Laws Income Tax
Court Rules in Favor of Taxpayer: Genuine Share Transactions Upheld, Section 10(38) Exemption Reinstated Despite Authorities' Suspicion.
December 27, 2021   Case Laws Income Tax
Trademarks' Depreciation Disallowed: Use of Entire Asset Block Not Required for Depreciation Eligibility.
December 25, 2021   Case Laws Income Tax
Defective Show Cause Notice Invalidates Penalty Proceedings u/s 271(1)(c) of Income Tax Act, High Court Rules.
December 25, 2021   Case Laws Income Tax
High Court rules reopening assessments u/s 147 invalid if facts were fully disclosed; change of opinion insufficient.
December 25, 2021   Case Laws Income Tax
Notice u/s 148 Invalid Due to Lack of Proper Sanction by Joint Commissioner, Violating Section 151 Requirements.
December 25, 2021   Case Laws Income Tax
Court Rules Against Denial of Lower Deduction Certificate u/s 197 Due to Unrelated Company Liabilities.
December 25, 2021   Case Laws Income Tax
Court Confirms Section 80P(2)(d) Deductions Only Apply to Interest from Co-operative Banks, Not Treasury Income.
December 25, 2021   Case Laws Income Tax
High Court Rules No Substantial Question of Law in MAT Case on Doubtful Debts u/s 115JB.
December 25, 2021   Case Laws Income Tax
Exemption for Multiple Properties u/s 54 Allowed for Assessment Year 2013-14, Prior to 2014 Finance Act Amendment.
December 25, 2021   Case Laws Income Tax
Court Evaluates Income Diversion Claims; Evidence Supports 10% Markup on Management Fees, No Sham Detected.
December 25, 2021   Case Laws Income Tax
Assessment Order on Section 54B Deduction Upheld: No Error or Revenue Prejudice Found, Revision u/s 263 Unnecessary.
December 25, 2021   Case Laws Income Tax
CIT Uses Section 263 to Revise Assessment; PCIT Highlights Need for Significant Oversight to Exercise Revisional Powers.
December 25, 2021   Case Laws Income Tax
Section 11 Scrutiny: Prize Distribution & Jury Honorarium Considered Eligible Expenditures for Trust Fund Applications.
December 24, 2021   Case Laws Income Tax
No Penalty Imposed: Bona Fide Belief in Classifying Rental Income as Business Income u/s 271(1)(c) of Income Tax Act.
December 24, 2021   Case Laws Income Tax
High Court Criticizes Settlement Commission for Ignoring Legal Presumptions u/ss 132(4A), 56(2)(vii), and 292(C) Income Tax Act.
December 24, 2021   Case Laws Income Tax
Day Jobbing Trades Not Speculative; Consistency Rule Applied, Section 263 Orders Set Aside, Audit Objections Addressed.
December 23, 2021   Case Laws Income Tax
Certificate Issuance u/s 197 for Low/NIL TDS in India-Switzerland DTAA: Protocol Part of Convention.
December 23, 2021   Case Laws Income Tax
Settlement Commission Awaits Delayed Report; Assessee's Objections from 2014 Overlooked in Proceedings.
December 23, 2021   Case Laws Income Tax
COVID-19 Pandemic Extends Pre-Amendment Powers for Income Tax Notices u/ss 147 and 148A Until March 2021.

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