Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
ITAT allows Losses due to selling goods at less than cost by Flipkart
Income Tax

Income Tax
Section 12AA Application cannot be rejected without affording opportunity of being heard to assessee
Income Tax

Income Tax
Sec. 54 exemption cannot be denied for non-filing of Income Tax Return
Income Tax

Income Tax
Revenue cannot raise a totally new basis of assessment in MA
Income Tax

Income Tax
CIT(A) cannot declare TDS return filed by assessee as invalid
Income Tax

Income Tax
Depreciation allowable on Customer Relationship Rights as Goodwill
Income Tax

Income Tax
Section 54F deduction on cost of additional floors on new house
Income Tax

Income Tax
Income from sale of cocoons cannot be regarded as agricultural income
Income Tax

Income Tax
AO must establish existence of international transaction before undertaking benchmarking of AMP expenses
Income Tax

Income Tax
Retiring partner to pay capital gain tax on excess amount received against Capital A/c
Income Tax

Income Tax
Notice issued by AO without specifying grounds of penalty is not valid
Income Tax

Income Tax
Review of Tribunal order on a possible hidden transaction not permissible
Income Tax

Income Tax
Split residency conundrum resolved by Bangalore ITAT through ‘centre of vital interest’ test
Income Tax

Income Tax
