Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Transfer Pricing adjustment should be restricted to AE transactions: ITAT
Income Tax

Income Tax
ITAT dismisses Appeal signed by General Manager of Company as no valid POA submitted
Income Tax

Income Tax
Failure of assessees to offer capital gains in appropriate year not disentitle assessee to claim cost of acquisition
Income Tax

Income Tax
No capital gain on land specified as agricultural land in revenue records
Income Tax

Income Tax
Section 234E Late fee cannot be levied without machinery provision of section 200A
Income Tax

Income Tax
Advance from Overseas Patients – Capital or Revenue Receipts?
Income Tax

Income Tax
Reassessment Notice Issued with approval of JCIT instead of CIT is invalid
Income Tax

Income Tax
Violation of RBI notification not attracts Section 68 addition – Deposit of demonetized notes
Income Tax

Income Tax
ITAT imposes Cost on Assessee for not cooperating during remand proceedings
Income Tax

Income Tax
AO cannot do fresh assessment if assessment order was set aside
Income Tax

Income Tax
Delay cannot be condoned for sympathy or merely out of benevolence
Income Tax

Income Tax
CUP method cannot be applied if strict comparability is not possible
Income Tax

Income Tax
Expense on Consumable Tools having short working life with no independent function allowable as Revenue expense
Income Tax

Income Tax
