Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Transfer Pricing- Excess Earnings Method (EEM), is appropriate method to determine arm’s length price of transaction of sale of Intangible Property and the method construes Comparable Uncontrolled Price (CUP) method
Income Tax
Income Tax
Interest under section 234C not leviable where the cheques were deposited in time but encashed after due dates
Income Tax
Income Tax
To qualify as agricultural income, it is necessary for an operation to be carried on soil
Income Tax
Income Tax
Expenses incurred on account of premature vacation of leased premises and on construction of temporary structures of leased premises are business expenditure
Income Tax
Income Tax
For Computing deduction u/s. 10A up-linking charges out of telecommunication expenses to be deducted from both export turnover and the total turnover
Income Tax
Income Tax
Fee for use of software taxable as Royalty
Income Tax
Income Tax
Transfer Pricing- Comparables have to be compared on similar standards
Income Tax
Income Tax
Assessee entitled to claim deduction in respect of the provision for warranty made on the basis of past experience
Income Tax
Income Tax
Sec 10A benefits cannot be denied on foreign exchange fluctuation gain linked to exports
Income Tax
Income Tax
Board circular which provides that even the indirect expenditure which benefit employees’ welfare is covered under FBT is not applicable
Income Tax
Income Tax
Transactions of sale of shares of a closely held company can be construed as transfer of land and short term capital gain is chargeable
Income Tax
Income Tax
Maintenance of separate books of account for STP units is not a prerequisite to avail deduction under section 10A
Income Tax
Income Tax
Lease rentals earned by a developer of Software Technology Park should be treated as business income
Income Tax
Income Tax
