Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Exclusion of comparables based on Turnover and size filter is valid
Income Tax
Income Tax
Section 68: Identity and credit worthiness of creditors not establishes with mere Submission of Name and address not sufficient
Income Tax
Income Tax
Validity of scrutiny assessment- Notice issued U/s. 143(2) based on original Vs revised return
Income Tax
Income Tax
S. 254 Rectification application liable to be set aside if case relied not brought to bench’s attention during hearing
Income Tax
Income Tax
Treatment as per Income Tax & Ind AS on slump sale between common control entities
Income Tax
Income Tax
Nature of TDS Liability in Respect of Salaried Doctors, in- House & Visiting Consultants in a Nursing Home
Income Tax
Income Tax
TP – Notional Interest on Excess Credit Period/ Delayed Payment
Income Tax
Income Tax
TP- Unrelated Internal comparable supersede External comparable
Income Tax
Income Tax
Expense out of earmarked fund for member’s welfare, not deductible
Income Tax
Income Tax
No TP adjustment for higher AMP expenses w.r.t. comparable entities
Income Tax
Income Tax
Sec.206AA–Higher TDS not valid where benefit of DTAA available
Income Tax
Income Tax
TP: Software developer cannot be compared with service provider
Income Tax
Income Tax
Securities premium is not accumulated profits u/s 2(22)(e): ITAT
Income Tax
Income Tax
