Articles

Learn how preliminary expenses are taxed under Section 35D of the Income Tax Act, including eligibility, deduction limits, and compliance requirements.

Taxation of Preliminary Expenses Under the Income Tax Act: Complete Guide to Section 35D

Learn how Joint Development Agreements (JDA) are taxed under the Income Tax Act, including capital gains computation, Section 45(5A), and TDS under Section 194-IC.

Taxation of Joint Development Agreements (JDA): Everything Landowners Need to Know

Judgement

The ITAT Delhi holds that a final assessment order passed without implementing DRP directions is void in law. 


ITAT Holds AO Cannot Ignore DRP Directions and Cure Defect Through Corrigendum

The ITAT Pune holds that interest earned by a credit co-operative society on statutory deposits maintained with co-operative banks qualifies for deduction under Sections 80P(2)(a)(i) and 80P(2)(d). 


ITAT Holds Interest on Statutory Deposits with Co-operative Banks is Eligible for Deduction under Section 80P 

Tribunal quashes search assessments, holding mechanical approval violates mandatory safeguard under Section 153D.

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Taxation of Preliminary Expenses Under the Income Tax Act: Complete Guide to Section 35D

Taxation of Joint Development Agreements (JDA): Everything Landowners Need to Know

ITAT Holds AO Cannot Ignore DRP Directions and Cure Defect Through Corrigendum

ITAT Holds Interest on Statutory Deposits with Co-operative Banks is Eligible for Deduction under Section 80P

Tribunal Invalidates Assessments for Lack of Independent Section 153D Approval

ITAT Remands Rs 32.94 Lakh Unexplained Cash Deposit Addition to CIT(A)