Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Foreign Exchange Fluctuations allowable as Revenue Expense- Section 37
Income Tax
Income Tax
Section 153C Assessment has to be based on material found in the course of search which relates/belongs to Assessee
Income Tax
Income Tax
Interest on NPA loan can be taxed on receipt basis only
Income Tax
Income Tax
AO cannot change share valuation Method opted by Assessee
Income Tax
Income Tax
Companies which are functionally dissimilar cannot be taken as a comparable
Income Tax
Income Tax
CIT(A) cannot enhance Assessment without giving section 251(2) notice
Income Tax
Income Tax
AO cannot make addition for Difference between income in original & revised return without rejecting books
Income Tax
Income Tax
Asking to prove 92% of expense defeats purpose of presumptive taxation: ITAT Bangalore
Income Tax
Income Tax
No revision u/s 263 merely on the basis of suspicions.
Income Tax
Income Tax
TDS Rate on payment to non resident not having PAN
Income Tax
Income Tax
Section 50C: Increase to 10% in variation between stamp duty value & consideration is retrospective
Income Tax
Income Tax
ITAT allows to withdrawn appeal challenging TP Adjustment due to APA
Income Tax
Income Tax
Land cannot be held as an agricultural land in absence of agricultural operations
Income Tax
Income Tax
