Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Allowability of Interest on capital borrowed for acquisition of asset
Income Tax

Income Tax
Section 50C of the Act does not operate to change year of transfer
Income Tax

Income Tax
Section 153C: ITAT directs CIT(A) to examine recording of satisfaction
Income Tax

Income Tax
Expense cannot be disallowed for internal financial arrangements to fund expenditure
Income Tax

Income Tax
Section 153C | CIT (Appeals) must examine issue of recording of satisfaction
Income Tax

Income Tax
Capital Gain from shares cannot be treated as Business Income merely for low cost of acquisition
Income Tax

Income Tax
Section 54 Exemption: ITAT remit file to AO for fresh consideration
Income Tax

Income Tax
Assessment based on unsigned section 148 notice is bad in law
Income Tax

Income Tax
Negative working capital adjustment shall not be made in case of a captive service provider
Income Tax

Income Tax
Intention at the Time of Purchase of Land Important to determine Nature of Gain
Income Tax

Income Tax
Allowability of Interest Expense against Income from Partnership Firm
Income Tax

Income Tax
Section 50C- Value on Sale Agreement date to be adopted & not the value on date of Sale Deed
Income Tax

Income Tax
LTCG Calculation- Date of Sale Agreement Vs. Sale Deed
Income Tax

Income Tax
