Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Service Tax on Rent- Inclusion in Income- ITAT Remit matter back to AO
Income Tax
Income Tax
Interest free funds presumed to be used for interest free loans: ITAT
Income Tax
Income Tax
TDS liability cannot be imposed retrospectively based on subsequent Judgment
Income Tax
Income Tax
Education cess is not disallowable under section 40(a)(ii)
Income Tax
Income Tax
Section 195 TDS Applicable on Software Purchase Expenses incurred by Distributor
Income Tax
Income Tax
ITAT allows assessee’s amenities charges as part of cost of Flat from Sale Value
Income Tax
Income Tax
TDS not applicable on reimbursement of actual CAB expenses
Income Tax
Income Tax
To claim Bad Debts written off assessee has to fulfill requirement of section 36(2)
Income Tax
Income Tax
Section 10AA Deduction eligible on Voluntary Transfer Pricing Adjustment by Assessee
Income Tax
Income Tax
Working capital adjustment subsumes sundry creditors- No further TP adjustment for outstanding receivables
Income Tax
Income Tax
No section 54 Deduction denial for mere Non-Completion of Construction of New House
Income Tax
Income Tax
No willful omission or negligence – ITAT condones delay of 738 days
Corporate Law
Corporate Law
For Indexation of cost, Effective date is date of allotment of property
Income Tax
Income Tax
