Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Section 80P Deduction denied on Interest income on Bank FD- proportionate cost allowable
Income Tax

Income Tax
For Capital Gain Relevant Date is possession date not OC date
Income Tax

Income Tax
No Penalty for Non-Deduction of TDS as amount was not unquantifiable
Income Tax

Income Tax
NO Section 195 TDS if amounts paid not give rise to any income taxable in India
Income Tax

Income Tax
No addition for TP adjustment related to Specified Domestic Transactions
Income Tax

Income Tax
Business promotion expenses allowable despite no increase in Sales
Income Tax

Income Tax
Penalty u/s 271AAB can only be levied on a person who was subject to search
Income Tax

Income Tax
Foreign currency is not a commodity for Section 43(5) of Income Tax
Income Tax

Income Tax
Sale Consideration cannot be Determined merely on Form 26AS
Income Tax

Income Tax
No Section 271F penalty for delayed Income Tax Return filing due to financial difficulties
Income Tax

Income Tax
ITAT grants stay to Dell International till 30.09.2021
Income Tax

Income Tax
Cost of Construction was allowed to be deducted from sale consideration of flats received under JDA while computing capital gain
Income Tax

Income Tax
ITAT deletes addition made merely on the basis of diary noting
Income Tax

Income Tax
