Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Excess of expenditure over trust’s income for a previous year can be claimed as income applied in subsequent previous year
Income Tax
Income Tax
No TDS liability u/s 194J on roaming charges
Income Tax
Income Tax
No set-off of business losses of non 10A units while computing deduction u/s 10A
Income Tax
Income Tax
Consideration for right to use copy right shrink-wrap software amounts to royalty
Income Tax
Income Tax
Higher warranty provision cannot be disallowed without examining basis/working of claim
Income Tax
Income Tax
Registration u/s 12AA cannot be denied to partly religious & partly charitable trust
Income Tax
Income Tax
ITAT dismisses appeal on failure to file revised Form No. 36 post amalgamation
Income Tax
Income Tax
Deduction U/s. 10A cannot be disallowed for mere belated receipt of export proceeds
Income Tax
Income Tax
Functionally dissimilar company cannot be considered as comparable for computation of ALP
Income Tax
Income Tax
No addition U/s. 68 if credits are not related to relevant Assessment year
Income Tax
Income Tax
‘Such income’ in Section 11(1)(a) stands for ‘Gross Income’ not ‘Net Income’
Income Tax
Income Tax
Notice u/s 274 should specify Grounds of Imposition of Penalty
Income Tax
Income Tax
Loss due to short landing of goods allowable as business expenditure
Income Tax
Income Tax
