Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Assessment order passed on amalgamating company after dissolution is invalid
Income Tax
Income Tax
Advertisement charges paid to non-resident company cannot be considered as royalty
Income Tax
Income Tax
Repair Renovation Expense on Leased Premises to uplift ambiance & make it fit for operating allowable
Income Tax
Income Tax
Receipts from sale of software licences not constitutes royalty
Income Tax
Income Tax
Interest for late payment of TDS is not a deductible expenditure
Income Tax
Income Tax
NO TP adjustment for expense already disallowed by Assessee
Income Tax
Income Tax
AO cannot apply section 14A provisions without examining correctness of workings furnished by assessee
Income Tax
Income Tax
Receipts on sale of software not taxable as royalty
Income Tax
Income Tax
Membership fee & legal fund paid to FIMI allowable as Business Expense to Mining Company
Income Tax
Income Tax
TDS not deductible on payment to Facebook Ireland & Mailchimp US for Advertisement
Income Tax
Income Tax
Payments for computer software sold/licenced on a CD/other physical media cannot be classed as a royalty
Income Tax
Income Tax
Consideration for sale of software with associated hardware cannot be treated as royalty
Income Tax
Income Tax
Receipts for sale of software licenses & provision of ancillary support services cannot be assessed as royalty income
Income Tax
Income Tax
