Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Expenditure on civil and electrical works incurred in leasehold premises is not enduring benefit
Income Tax

Income Tax
To claim deduction u/s. 35DDA for VRS , compliance with rule 2BA not mandatory
Income Tax

Income Tax
No Deduction u/s.10A for STPI unit demerged from assessee
Income Tax

Income Tax
TPO to consider objections of Assessee against the comparable selected by him to arrive at the ALP
Income Tax

Income Tax
Trust Registration can’t be cancelled for amendments in trust deed, if its objects remain charitable
Income Tax

Income Tax
Jurisdiction u/s. 263 cannot be invoked if Order is erroneous but not prejudicial to interest of revenue
Income Tax

Income Tax
Deduction u/s. 80-IA is to be allowed unit-wise without deducting losses in other unit
Income Tax

Income Tax
Depreciation is to be allowed even if not claimed in Return
Income Tax

Income Tax
Deduction u/s. 80-IB(10) cannot be denied for unauthorised excess construction
Income Tax

Income Tax
Trust imparting education irrespective of caste, creed & religion entitled to registration u/s 12AA
Income Tax

Income Tax
CIT can’t exercise revisionary power against a well reasoned order for mere disagreement with AO’s view
Income Tax

Income Tax
An appeal on mere apprehension of assessee that tax may be levied on him cannot be admitted
Income Tax

Income Tax
NRI (purchaser) liable to deduct u/s. section 195 on value of Property before making payment
Income Tax

Income Tax
