Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Addition for Investment in Shares / Mutual Fund based on mere AIR report not sustainable
Income Tax
Income Tax
Deduction u/s. 80-IA(4)(iv)(c) is available in respect of capital work-in-progress
Income Tax
Income Tax
Advance against property cannot be taxed as capital gain if possession not given
Income Tax
Income Tax
If Assessee challenges adoption of Section 50C than A.O. must refer valuation to Valuation Officer
Income Tax
Income Tax
TDS applicable only if the amount is expenditure or income of one of the party
Income Tax
Income Tax
Losses not claimed in original Return, cannot be claimed by filing revised return
Income Tax
Income Tax
Payment for Comparing the material with the samples provided by assessee is not FTS
Income Tax
Income Tax
Interest u/s. 234C cannot be imposed in case of refund of advance tax
Income Tax
Income Tax
Reimbursement of salary & expenses under secondment agreement not liable for TDS u/s.195
Income Tax
Income Tax
Unpaid leave encashment cannnot be allowed as deduction, revision by CIT justified
Income Tax
Income Tax
S. 80-IB(10) – Deduction can’t be denied just because Assessee did not construct himself
Income Tax
Income Tax
Interest U/s. 244A payble on entire amount of I-T refund
Income Tax
Income Tax
If employment services entirely rendered outside India, salary not taxable in India
Income Tax
Income Tax
