Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
ITAT can extend Stay If Non-disposal of Appeal is not attributable to Assessee
Income Tax
Income Tax
Auditor cannot be an accountant for the purposes of Rule 11UA (2)
Income Tax
Income Tax
Deduction U/s 36(1)(ii) allowable on bonus paid to directors
Income Tax
Income Tax
Share valuation report without scientific basis can be rejected
Income Tax
Income Tax
Entering into Registered JDA is transfer under section 2(47)
Income Tax
Income Tax
Section 54F deduction fully allowable despite property purchase in joint names
Income Tax
Income Tax
Loss due to reduction in Face Value of share capital is Capital Loss
Income Tax
Income Tax
Reason to believe shall not be disclosed to any person/ authority/ Appellate Tribunal as recorded u/s 132
Income Tax
Income Tax
In absence of PE in India No tax on money received by IBM Philippines in the course of their business
Income Tax
Income Tax
No deemed dividend in case of loan to borrower not being shareholder
Income Tax
Income Tax
ESOPs Holding period to be from date of grant not from date of vesting
Income Tax
Income Tax
Section 115JB not applies to assessee governed by Special Acts & Rules
Income Tax
Income Tax
Absence of TRC cannot be a ground for denying DTAA benefit
Income Tax
Income Tax
