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Section 115JB of the Income Tax Act
Non-Compete Fee to be treated as Revenue Receipt from Post-Amendment to S.28 of Finance Act: ITAT [Read Order]
June 11, 2024
No Violation found by SEBI on Broker or Taxpayer w.r.t alleged CCM Transactions: ITAT directs AO to Delete Addition of Rs. 4.38 lakhs [Read Order]
May 18, 2024
Relief to Tata Steel Limited: ITAT allows deduction of Interest on PNCD in Computation Book Profit u/s 115JB of Income Tax Act [Read Order]
April 19, 2024
Doubtful Debt in Nature of Diminution in value of Asset, unless there is finding u/s 35(1)(vii) of Income Tax Act: ITAT upholds Addition of Book Profit u/s 115JB [Read Order]
August 4, 2023
ITAT deletes Addition of Disallowance u/s 14A of Income Tax Act on Computation of Book Profit u/s 115JB [Read Order]
June 7, 2023
Reopening of Assessment on Change of Opinion: ITAT quashes Penalty against Assessee who correctly Declared Income [Read Order]
April 29, 2023
Non-inclusion of Surrendered Income Book Profits u/s 115JB of Income Tax Act Not Rectifiable u/s 154 of Income Tax Act: ITAT [Read Order]
April 5, 2023
ITAT Imposes Cost of Rs. 25,000 on Jet Airways for being Delinquent during Income Tax Proceedings [Read Order]
March 25, 2023
Amount of Provision for Bad and Doubtful Debts Reduced from Sundry Debtors Balance won’t be hit by Clause (i) of Explanation to Sec 115JB: ITAT [Read Order]
March 2, 2023
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