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Section 115JB of the Income Tax Act

Bank of Baroda - Income Tax Act - Tax Liability - taxscan
Relief for Bank of Baroda: ITAT Rules MAT Provisions u/s 115JB Not Applicable [Read Order]
April 18, 2025
ITAT - ITAT Delhi - Oriental Insurance case updates - TAXSCAN
ITAT Dismisses Revenue’s Appeal, Rules S.14A Disallowance Not Applicable to Oriental Insurance [Read Order]
March 5, 2025
ITAT - Reassessment as AO - Address Objections - Proceedings - taxscan
ITAT Quashes Reassessment as AO Fails to Address Objections in Proceedings [Read Order]
February 11, 2025
Capital Assets - Delhi High Court - Section 115JB - Income Tax Act - Delhi High Court Ruling - Book Profit Calculation Delhi HC - Tax Liability Exclusion Capital Assets - taxscan
Gains from Excluded Capital Assets not included as Book Profits u/s 115JB Not Liable to be included as Income: Delhi HC [Read Order]
January 15, 2025
RBI - Reserve Bank of India - RBI Act - NBFC - NBFC Reserve Transfers - TAXSCAN
Reserve Transfers by NBFCs under RBI Act not Allowable Deduction in Computing Assessable Income: Madras HC [Read Order]
November 16, 2024
Canara Bank - Minimum Alternate Tax - Section 115JB Income Tax Act - MAT exemption for banks - taxscan
Banking Companies Exempt from Minimum Alternate Tax u/s 115JB from AY 2013-14: ITAT rules in favour of Canara Bank [Read Order]
October 21, 2024
ITAT - ITAT mumbai - Income tax - appellate tribunal - income tax news - Finance act - TAXSCAN
Non-Compete Fee to be treated as Revenue Receipt from Post-Amendment to S.28 of Finance Act: ITAT [Read Order]
June 11, 2024
ITAT - SEBI - violations found by SEBI - tax payers - SEBI and brokers - TAXSCAN
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
ITAT Mumbai - ITAT - Income tax - Income tax news - Tata Steel - taxscan
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
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