Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Wrong Mention of Section would not make Re-Assessment Invalid
Income Tax

Income Tax
Notice not become invalid for Mere mention of wrong section i.e. 153A instead of 153C
Income Tax

Income Tax
Expenses not allowable on Failure to prove that it was incurred for business purpose
Income Tax

Income Tax
No TDS liability can be imposed for notional provision reversed afterwards
Income Tax

Income Tax
AO should allow credit of TDS deducted and deposited wrongly in assessee’s erstwhile name
Income Tax

Income Tax
No specific format is provided U/s. 14A for recording satisfaction
Income Tax

Income Tax
Income from leasing of factory premises after discontinuing business is taxable as Income from other sources
Income Tax

Income Tax
Assessee entitled for Credit of TDS deducted in erstwhile name
Income Tax

Income Tax
Closely connected international transaction can be clubbed / aggregated
Income Tax

Income Tax
Secret Commission to business house executives is Bribe & no deduction allowable
Income Tax

Income Tax
LTC to Public Bank Employees for Travelling Abroad is subject to TDS
Income Tax

Income Tax
Profit increased due to disallowance U/s. 40(a)(ia) is eligible for deduction U/s. 10A
Income Tax

Income Tax
Rent for amenities if not separable from Rent is House Property Income
Income Tax

Income Tax
