Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Interest deduction from Salary cannot be claimed for advancing advancing interest free loans to employer company
Income Tax

Income Tax
ITAT quashes Assessment Order passed against a Non Existing Company
Income Tax

Income Tax
Non communication of intimation by Tax Professional is sufficient cause for condonation of delay in appeal filing
Income Tax

Income Tax
No Capital Gain arises on mere permissive possession & not legal possession
Income Tax

Income Tax
AO cannot change Valuation Method of Shares to Tax Share Premium
Income Tax

Income Tax
Mere agreement to sell not result in transfer of asset
Income Tax

Income Tax
Pure reimbursement does not give rise to any income & cannot be treated as FTS
Income Tax

Income Tax
If assessee resold goods imported from AE without any value addition, than most appropriate method for determining ALP is RPM
Income Tax

Income Tax
Leasing charges allowable as Revenue expense if lessee have no ownership right over leased asset
Income Tax

Income Tax
Amendment to Section 36(1)(va) & 43B of Income Tax Act not Retrospective
Income Tax

Income Tax
Provisions of section 115JB not applicable to banking company
Income Tax

Income Tax
Education cess cannot be disallowed under section 40(a)(ii)
Income Tax

Income Tax
Saving of Rs. 2.5 Lakh by 80 Year Old Assessee cannot be doubted: ITAT
Income Tax

Income Tax
