CIT(A) Cannot Change Addition Sections Without Specific Notice, and Unreasonable Ad Hoc Disallowances Must Be Reduced Issue Whether the Commissioner of Income-tax (Appeals) [CIT(A)] can change the legal section of a tax addition (from Section 69C to Section 68) without issuing a specific show-cause notice to the assessee. Whether an ad hoc disallowance of 20%… Read More »
Deductions Under Section 80HHC Are Not Reduced by Section 80IA, and Capital-Linked Sales-Tax Remissions Are Capital Receipts Issue Whether business profits must be reduced by deductions allowed under Section 80IA while computing the deduction under Section 80HHC of the Income-tax Act, 1961. Whether a sales-tax remission granted under the West Bengal Incentive Scheme, 1993—explicitly linked… Read More »
Deductions Under Section 80HHC Are Not Reduced by Section 80IA, and Capital-Linked Sales-Tax Remissions Are Capital Receipts Deductions Under Section 80HHC Are Not Reduced by Section 80IA, and Capital-Linked Sales-Tax Remissions Are Capital Receipts Issue Whether business profits must be reduced by deductions allowed under Section 80IA while computing the deduction under Section 80HHC of… Read More »
NOTIFICATION F .NO.225/56/2026/IT A-II F .No.225/56/2026/IT A-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Read more for more refer income tax website click here for more refer YouTube Subscribe website click here