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    October 5, 2018   Case Laws Income Tax
    Machinery not actively used still qualifies for business purposes, allowing depreciation claims under tax rules.
    October 5, 2018   Case Laws Income Tax
    Businesses Can Deduct Warranty Provisions When Liability Arises, Even If Settled Later.
    October 4, 2018   Notifications Income Tax
    Equity Share Transactions Now Qualify for Special Income Tax Rate u/s 112A; Streamlined Tax Benefits Announced.
    October 4, 2018   Case Laws Income Tax
    Court Rules Transfer Pricing Comparables Issues Often Lack Substantial Legal Questions in Arm's Length Price Cases.
    October 4, 2018   Case Laws Income Tax
    TDS Deduction Failure u/s 194J Leads to Wrong Addition; No Expenditure Claimed, Section 40(a)(ia) Not Applicable.
    October 4, 2018   Case Laws Income Tax
    Section 12AA Registration Denied: Lack of Charitable Activity Proof; Trustee Changes Irrelevant for Section 11 Evaluation.
    October 4, 2018   Case Laws Income Tax
    Court Adjusts Profit Rate to 0.5% in Undisclosed Bank Transaction Dispute After AO's 3% Estimate Rejected.
    October 4, 2018   Case Laws Income Tax
    Director's Salary Disallowed: No Tax Evasion; Reasonable Remuneration Needs No Central Govt Approval for Unlisted Loss-Making Firms.
    October 4, 2018   Case Laws Income Tax
    Assessment Orders Invalid: Chennai Tax Officials Lacked Jurisdiction, Kolkata Authority Failed to Issue Required Notices u/s 143(2.
    October 4, 2018   Case Laws Income Tax
    Penalty for Non-Compliance with Consolidated Notice Under Income Tax Act Section 271(1)(b) Needs Specificity for Justification.
    October 4, 2018   Case Laws Income Tax
    Assessing Officer Can Maintain Unabated Assessment u/s 153A Without New Incriminating Evidence Found in Search.
    October 4, 2018   Case Laws Income Tax
    Interest u/s 201(1A) of Income Tax Act not a business expense; not compensatory payment.
    October 4, 2018   Case Laws Income Tax
    Asset Holding Period Determines Capital Gain Type: Focus on Practical Holding, Not Legal Ownership Date for Tax Purposes.
    October 4, 2018   Case Laws Income Tax
    Inconsistent AO Statements Challenge Validity of Section 148 Notice for Assessment Reopening, Citing Improper Consideration.
    October 3, 2018   Case Laws Income Tax
    False Statements in Accounts: Accused Must Disprove Presumed Guilty Mind u/ss 276(C) & 277.
    October 3, 2018   Case Laws Income Tax
    Taxpayer Faces Prosecution for Late Filing u/s 276CC Despite Later Submission for 2003-04 Assessment Year.
    October 3, 2018   Case Laws Income Tax
    Toll Road Development Rights Classified as Intangible Asset u/s 32(1)(ii) for Depreciation Claims.
    October 3, 2018   Case Laws Income Tax
    Reducing brought forward losses from net profit u/s 115JB is disallowed without unabsorbed depreciation for the assessment year.
    October 1, 2018   Case Laws Income Tax
    Notice Invalidated: Authority Exceeds Three-Year Limit, Violating Petitioner's Rights u/r 68B(1).
    October 1, 2018   Case Laws Income Tax
    Payments to banks for credit card facilities are bank charges, not commissions, exempting them from TDS u/s 194H.
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Highlights
All › Income Tax › Income Tax - 2018
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October 5, 2018   Case Laws Income Tax
Machinery not actively used still qualifies for business purposes, allowing depreciation claims under tax rules.
October 5, 2018   Case Laws Income Tax
Businesses Can Deduct Warranty Provisions When Liability Arises, Even If Settled Later.
October 4, 2018   Notifications Income Tax
Equity Share Transactions Now Qualify for Special Income Tax Rate u/s 112A; Streamlined Tax Benefits Announced.
October 4, 2018   Case Laws Income Tax
Court Rules Transfer Pricing Comparables Issues Often Lack Substantial Legal Questions in Arm's Length Price Cases.
October 4, 2018   Case Laws Income Tax
TDS Deduction Failure u/s 194J Leads to Wrong Addition; No Expenditure Claimed, Section 40(a)(ia) Not Applicable.
October 4, 2018   Case Laws Income Tax
Section 12AA Registration Denied: Lack of Charitable Activity Proof; Trustee Changes Irrelevant for Section 11 Evaluation.
October 4, 2018   Case Laws Income Tax
Court Adjusts Profit Rate to 0.5% in Undisclosed Bank Transaction Dispute After AO's 3% Estimate Rejected.
October 4, 2018   Case Laws Income Tax
Director's Salary Disallowed: No Tax Evasion; Reasonable Remuneration Needs No Central Govt Approval for Unlisted Loss-Making Firms.
October 4, 2018   Case Laws Income Tax
Assessment Orders Invalid: Chennai Tax Officials Lacked Jurisdiction, Kolkata Authority Failed to Issue Required Notices u/s 143(2.
October 4, 2018   Case Laws Income Tax
Penalty for Non-Compliance with Consolidated Notice Under Income Tax Act Section 271(1)(b) Needs Specificity for Justification.
October 4, 2018   Case Laws Income Tax
Assessing Officer Can Maintain Unabated Assessment u/s 153A Without New Incriminating Evidence Found in Search.
October 4, 2018   Case Laws Income Tax
Interest u/s 201(1A) of Income Tax Act not a business expense; not compensatory payment.
October 4, 2018   Case Laws Income Tax
Asset Holding Period Determines Capital Gain Type: Focus on Practical Holding, Not Legal Ownership Date for Tax Purposes.
October 4, 2018   Case Laws Income Tax
Inconsistent AO Statements Challenge Validity of Section 148 Notice for Assessment Reopening, Citing Improper Consideration.
October 3, 2018   Case Laws Income Tax
False Statements in Accounts: Accused Must Disprove Presumed Guilty Mind u/ss 276(C) & 277.
October 3, 2018   Case Laws Income Tax
Taxpayer Faces Prosecution for Late Filing u/s 276CC Despite Later Submission for 2003-04 Assessment Year.
October 3, 2018   Case Laws Income Tax
Toll Road Development Rights Classified as Intangible Asset u/s 32(1)(ii) for Depreciation Claims.
October 3, 2018   Case Laws Income Tax
Reducing brought forward losses from net profit u/s 115JB is disallowed without unabsorbed depreciation for the assessment year.
October 1, 2018   Case Laws Income Tax
Notice Invalidated: Authority Exceeds Three-Year Limit, Violating Petitioner's Rights u/r 68B(1).
October 1, 2018   Case Laws Income Tax
Payments to banks for credit card facilities are bank charges, not commissions, exempting them from TDS u/s 194H.

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