Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Mere license to enter property to carry out development cannot be treated as Transfer in JDA
Income Tax

Income Tax
Audit fees/bank charges, communication & office expenses allowable U/s. 37
Income Tax

Income Tax
Deduction U/s. 80IB(10) allowable if capital asset was converted into stock-in-trade, before entering into JDA
Income Tax

Income Tax
No TDS on Soft Purchased and capitalised in books required to be made
Income Tax

Income Tax
Expenditure for expansion of existing business is revenue expenditure
Income Tax

Income Tax
Transfer Pricing: Functionally different companies cannot be taken as comparable
Income Tax

Income Tax
Section 54 Exemption allowed on House Property acquired Outside India for A.Y. 2014-15 and for earlier A.Ys.
Income Tax

Income Tax
Provision for warranty expenses should be reliable: Apple India case
Income Tax

Income Tax
Interest on borrowing to pay earliest money deposits allowable as deduction u/s 36(1)(iii)
Income Tax

Income Tax
Deduction under section 54F on Multiple flats received under JDA
Income Tax

Income Tax
Contribution towards construction of Cricket Academy incurred by RCB allowable as deduction
Income Tax

Income Tax
License Fees paid to Consultant / Doctors abroad under Business Arrangement is Allowable as Deduction
Income Tax

Income Tax
Exemptions u/s 11(1)(d) cannot be denied for mere non claim in ITR
Income Tax

Income Tax
