Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
ITAT directs AO to ascertain how sale consideration can be bifurcated between land & built up area of flats
Income Tax

Income Tax
Claim due to wrong Advice by CA – ITAT deletes Penalty
Income Tax

Income Tax
Section 80JJAA deduction eligible on salary to software engineers not employed in supervisory role
Income Tax

Income Tax
TDS not deductible on expenses in maintenance of horses, transportation & contribution to welfare funds
Income Tax

Income Tax
Cash Transactions between Trust & Managing Trustee not attracts Section 269SS
Income Tax

Income Tax
Addition permissible on the basis of digital data recovered during search
Income Tax

Income Tax
TDS Rate on subcontracting charges paid to Chinese subsidiary will be 10% instead of 20% under Indo-China DTAA
Income Tax

Income Tax
Interest income, converted into Government’s equity for Metro Project, not a revenue receipt
Income Tax

Income Tax
Amount received from transfer of agricultural land eligible for tax exemption
Income Tax

Income Tax
Section 54 Deduction available on incomplete construction too consideration received used for constructing a residential house
Income Tax

Income Tax
ALP determinable for international transaction of Corporate Guarantee
Income Tax

Income Tax
Provisions of DTAA override section 206AA of Income Tax Act
Income Tax

Income Tax
Court can condone delay in Appeal filing if sufficient cause exist
Income Tax

Income Tax
