Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Expected business profit on entering into development agreement in respect of land held as stock-in-trade cannot be taxed as capital gain
Income Tax
Income Tax
TDS u/s 194C not applicable on Hotel Booking
Income Tax
Income Tax
Without receipt of exempted income, Section 14A cannot be invoked
Income Tax
Income Tax
Notice u/s 143(2) issued prior to filing of return in response to notice u/s 147 is invalid, even if return is filed late
Income Tax
Income Tax
No disallowance for non-payment of TDS can be made if payee has paid tax thereon
Income Tax
Income Tax
Section 54F requires only the assets to be purchased within specified time, date of booking / payment not relevant
Income Tax
Income Tax
Section 54F cannot be disallowed merely because construction was not complete in all respects within stipulated period
Income Tax
Income Tax
S. 195 TDS to be withhold only on share of Non-resident Seller in co-owned property
Income Tax
Income Tax
Non deduction of TDS on Medical Reimbursement
Income Tax
Income Tax
Nil TDS certificate issued by AO U/s. 195(2) in contravention of provisions not binding on revenue
Income Tax
Income Tax
ITAT explains Tax Treatment of ESOP discount (difference between market & issue price)
Income Tax
Income Tax
Cash seized during search can be adjusted only against existing tax liability
Income Tax
Income Tax
Payments to Government for diversion of forest land for non-forest purposes, amounts to compensation is revenue expense
Income Tax
Income Tax
