Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Object clause alone cannot be a basis to determine head of income
Income Tax

Income Tax
Automation Software expense allowable as Revenue Expense
Income Tax

Income Tax
Deduction of not contingent warrant expenses allowable from book profit
Income Tax

Income Tax
Deduction of provision for gratuity was allowable from book profits
Income Tax

Income Tax
No Penalty for TDS Default due to reasonable cause on Foreign LTC Paid to Staff
Income Tax

Income Tax
Assessment proceedings cannot be conducted against HUF after partition
Income Tax

Income Tax
No Section 194C TDS on reimbursement of vehicle expenses
Income Tax

Income Tax
ITAT extends Stay Period for Google India for 6 months
Income Tax

Income Tax
Section 45(4) not applicable if no Assets transferred by Partnership firm to Retiring Partner
Income Tax

Income Tax
Belated Service Tax payment allowable on actual payment basis
Income Tax

Income Tax
Section 44AD: Assessee need not explain individual entry of cash deposit in bank
Income Tax

Income Tax
Cash expenses not amenable for cross verification; ITAT disallows 5% expense
Income Tax

Income Tax
No interest allowance u/s 40(a)(ia) if deductee furnished Form 15G or 15H
Income Tax

Income Tax
