Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Section 68 applies only to unexplained credit entries without proper explanation
Income Tax
Income Tax
Section 54F exemption cannot be denied for late execution of registered deed
Income Tax
Income Tax
Penalty cannot be levied if addition itself was debatable
Income Tax
Income Tax
No Capital Gain arises if Permissive Possession Not handed Over to Builder during Concerned Year in case of JDA
Income Tax
Income Tax
JDA: No transfer when even permissive possession was not given
Income Tax
Income Tax
Ownership by registered deed not mandatory to claim section 54/54F exemption
Income Tax
Income Tax
Section 54 exemption on Construction over leasehold land
Income Tax
Income Tax
No section 69 addition for Cash Deposit in Bank as POA holder for Sale of Property of Father
Income Tax
Income Tax
Section 272A Penalty not justified for Assessee having exempt income under Section 10(23C)
Goods and Services Tax
Goods and Services Tax
Assessee can raise issue of jurisdiction U/s. 153C during appellate proceedings
Income Tax
Income Tax
Nature of capital gains on transfer of buildings /right in lease hold land
Income Tax
Income Tax
Section 195- Withholding Tax- Royalty- Levy of Surcharge & cess
Income Tax
Income Tax
Surcharge & Cess Levied alongwith Withholding Tax because No Residency Proof Brought on Record
Income Tax
Income Tax
