Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
No Section 271D Penalty for transactions between father & son
Income Tax

Income Tax
Non-issue of bills does not stop accrual of income under mercantile system of accounting
Income Tax

Income Tax
Section 54 deduction allowable on Purchase of house subsequent to Purchase of land for construction
Income Tax

Income Tax
if assessee complies with section 194C(6), no disallowance U/s. 40(a)(ia)
Income Tax

Income Tax
Section 206AA not override provisions of section 90(2)
Income Tax

Income Tax
No Penalty for delay in tax audit report submission due to technical venial breach
Income Tax

Income Tax
Cash Payment to farmers for agricultural produces allowable | Section 40A(3)
Income Tax

Income Tax
TDS return filed beyond time cannot be declared as non est in law
Income Tax

Income Tax
Tax on Giving up of rights on flats in favour of developer within 36 months of date of JDA
Income Tax

Income Tax
Term “recovery” includes adjustment thereby reducing demand: Section 220/245
Income Tax

Income Tax
Depreciation on Imported Software Not Considered as Royalty & Not Liable for Disallowance u/s 40(a)(ia)
Income Tax

Income Tax
Section 80JJAA do not differentiate between Salary & Wages
Income Tax

Income Tax
A Transaction not become Genuine merely for receipt via banking Channel
Income Tax

Income Tax
