Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Employees’ contribution to PF & ESI allowable if paid before due date of filing income Tax Return
Income Tax

Income Tax
Delay in appeal condoned on account of pandemic
Income Tax

Income Tax
Exemption u/s 54F available even if transaction not complete
Income Tax

Income Tax
CSR expenditure can be claimed as deduction u/s 80G
Income Tax

Income Tax
CSR expenditure towards education is allowable deduction u/s 37
Income Tax

Income Tax
Service Tax disallowable if collected but not remitted to Government
Income Tax

Income Tax
No section 80P deduction on interest income on investments with co-op Banks
Income Tax

Income Tax
Section 24 interest for construction of commercial property – No Section 24 deduction if no evidence to prove that was ready to let out
Income Tax

Income Tax
2% TDS u/s 194C on common area maintenance charges being contractual payment
Income Tax

Income Tax
TNMM is most appropriate method for determining ALP for payment of license & management fees
Income Tax

Income Tax
HC set-asides faceless assessment order passed without granting hearing opportunity
Income Tax

Income Tax
Section 80IA deduction cannot be disallowed for non-filing of Form No. 10CCB within due date
Income Tax

Income Tax
No addition for cash deposited post demonetization out of Sale proceeds
Income Tax

Income Tax
