Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Assessee can object to inclusion/exclusion of companies at appellate proceedings stage
Income Tax
Income Tax
No section 56(2)(vi) addition for Gift received from brother-in-law
Income Tax
Income Tax
Section 194LA TDS not attracted if it is not possible to quantify value in monetary terms
Income Tax
Income Tax
Mere filing of voluminous correspondence, reports etc. not a proper compliance
Income Tax
Income Tax
Functionally different company cannot be included in List of Comparables
Income Tax
Income Tax
Professional charges incurred during company acquisition cannot be treated as revenue expenses
Income Tax
Income Tax
No need for cause & effect relationship for claiming expenditure u/s 37(1)
Income Tax
Income Tax
Assessee cannot use proceedings u/s. 154 to file appeal against order passed u/s. 143(1)
Income Tax
Income Tax
No TDS on Purchase of software licenses with associated hardware from Foreign Companies
Income Tax
Income Tax
TDS Credit allowable in Years In Which Income is Assessable to tax
Income Tax
Income Tax
Expenses incurred on buy back of shares allowed as revenue expenditure
Income Tax
Income Tax
No Royalty on sale of software & no Fees for Technical Services on back-office services
Income Tax
Income Tax
Depreciation on Software cannot be disallowed by invoking section 40(a)(i)(a)
Income Tax
Income Tax
