Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
No disallowance in respect of PF/ESI for AY 17-18 if paid within due date of filing return of income
Income Tax
Income Tax
Loan repayment allowable as Application of Income If Cost of Assets purchased out of Loan was not allowed
Income Tax
Income Tax
Parties in Transfer Pricing cases can take a stand contrary to their TP study
Income Tax
Income Tax
Internal TNMM should be adopted over external TNMM while determining ALP
Income Tax
Income Tax
No section 271(1)(c) penalty on mere making of unsustainable claim
Income Tax
Income Tax
Claim of non-recovery of advances to employees/vendors as business loss was remanded back to AO.
Income Tax
Income Tax
Amendment to section 36(1)(va)/43B imposing liability on Assessee applicable from 01.04.2021
Income Tax
Income Tax
ITAT restores issue of Eligibility to claim depreciation on goodwill to AO
Income Tax
Income Tax
Section 14A disallowance restricted to exempt income earned during the year
Income Tax
Income Tax
Reclamation & rehabilitation expenditure allowable under section 37(1)
Income Tax
Income Tax
Guarantee Commission is not a ‘Levy’ for Disallowance u/s 40(a)(iib): ITAT
Income Tax
Income Tax
Section 43B is of no consequence to judge applicability of section 36(1)(va)
Income Tax
Income Tax
Depreciation allowable on home-theatre used for business purpose
Income Tax
Income Tax
