Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Comparables with turnover less than Rs. 200 Cr cannot be compared with comparables having turnover more than Rs. 200 Cr.
Income Tax
Income Tax
Amendment in section 43B & 36 cannot be applied retrospectively
Income Tax
Income Tax
Companies with turnover of less than Rs. 200 crores cannot be compared with companies having turnover exceeding Rs. 200 crores
Income Tax
Income Tax
An agreement shall reflect a true commercial substance of transaction
Income Tax
Income Tax
Section 54F exemption available on Multiple Flats obtained under JDA
Income Tax
Income Tax
Computer accessories & peripherals entitled to higher depreciation rate
Income Tax
Income Tax
Transfer Pricing: Working capital adjustment should be allowed on actuals
Income Tax
Income Tax
Independent Building with multiple Residential Units Eligible For Section 54F Exemption
Income Tax
Income Tax
Non-Disposal of Objections vitiate the assessment order
Income Tax
Income Tax
ITAT allows deduction of CSR expenses incurred by Toyota
Income Tax
Income Tax
Provision for doubtful and bad debts to be considered as operating expense in TP calculations
Income Tax
Income Tax
TNMM is most appropriate method if transactions are relatable & interrelated
Income Tax
Income Tax
Section 271D & 271E Penalty proceedings are independent of assessment proceedings
Income Tax
Income Tax
