Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
No TDS on refundable Security Deposits given to Landowners
Income Tax
Income Tax
No Section 194IA TDS on payment not related to transfer of immovable property
Income Tax
Income Tax
Section 50C cannot be applied in the year in which Transfer not taken palce
Income Tax
Income Tax
Deduction from sale proceeds by monetary committee from e-auction sale of mineral stock is allowable U/s. 37(1)
Income Tax
Income Tax
An independent building having multiple residential units can be treated as ‘one residential house” for Section 54F
Income Tax
Income Tax
Addition justified for unexplained deposit into bank account
Income Tax
Income Tax
Addition cannot be made on the basis of mere diary jottings
Income Tax
Income Tax
Section 54F exemption eligible on residential house in daughter’s name
Income Tax
Income Tax
Reopening of assessment invalid if based on “change of opinion”
Income Tax
Income Tax
AO cannot confirm addition ignoring on record confirmation without issuing section 131 summon
Income Tax
Income Tax
Reopening after expiry of four years is invalid if no failure of assessee related to true & full disclosure
Income Tax
Income Tax
Bad debts allowable once written off in Books; No requirement to show that it become really bad
Income Tax
Income Tax
Section 50C- AO to adopt guideline value on sale date of agreement & not on sale deed date
Income Tax
Income Tax
