Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
RPM method used by Taxpayer cannot be rejected without pointing defect in the same
Income Tax

Income Tax
No reassessment in absence of failure on part of assessee to fully & truly disclose all material facts
Income Tax

Income Tax
TDS on advertisement expenses paid to Facebook, Tapjoy etc. -ITAT Restores matter to AO
Income Tax

Income Tax
Amended provisions of section 43B & 36(1)(va) not applicable for AYs prior to AY 2021-22
Income Tax

Income Tax
Explanation inserted in section 36(va) & 43B via finance act 2021 applicable from 01.04.2021
Income Tax

Income Tax
Amendment in section 36(1)(va) & section 43B applicable from 01.04.2021
Income Tax

Income Tax
ITAT upheld bundled approach for benchmarking for interlinked transactions
Income Tax

Income Tax
CCD cannot be treated as ECB/loan for ALP determination
Income Tax

Income Tax
Employee contribution to PF/ESI before ITR filing allowable as Deduction
Income Tax

Income Tax
Assessment not valid if notice u/s 143(2) issued beyond the due date
Income Tax

Income Tax
Amendment to section 36(1)(va) of Income Tax Act is applicable prospectively
Income Tax

Income Tax
Loss on account of forfeiture of advance paid to customer is allowable
Income Tax

Income Tax
Disallowance of Foreign Tax Credit due to delay in filing of Form No. 67 not tenable in law
Income Tax

Income Tax
