Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Provision for Sales return not allowable as deduction under section 37
Income Tax
Income Tax
AO cannot reject selection & valuation methods adopted by taxpayer
Income Tax
Income Tax
Section 54F exemption allowable on amount expended within time but not deposited in capital gain account scheme
Income Tax
Income Tax
Not necessary to establish that debt become irrecoverable
Income Tax
Income Tax
No further disallownce U/s. 14A warranted if Voluntary disallowance by Assessee exceeds exempted income
Income Tax
Income Tax
Membership Fees Paid to Stock Exchange Allowed as Capital Expenditure
Income Tax
Income Tax
Expense on buy-back of shares is revenue expenditure
Income Tax
Income Tax
ITAT Deletes section 271C Penalty for Failure to Deduct TDS on LTA
Income Tax
Income Tax
Depreciation cannot be disallowed under section 40(a)(ia)
Income Tax
Income Tax
TDS on purchase of licensed software cannot be made retrospective
Income Tax
Income Tax
Section 54F: Vacant land cannot be treated as residential house
Income Tax
Income Tax
Section 14A disallowance unjustified if Interest Free Funds exceeds Investment Value
Income Tax
Income Tax
Functionally comparable company cannot be excluded from Comparables for non-disclosure of RPT
Income Tax
Income Tax
