Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
s. 80IB(10) not require to begin construction work after obtaining approval from local authorities
Income Tax
Income Tax
Expenses incurred on cultivation for adequate and steady supply of medicinal plant are allowable even if no agricultural activities done by assessee directly
Income Tax
Income Tax
Assessee entering into separate agreements for supply of materials, erection and for civil work portion, etc.-No tax deducted on payment made for supply of materials-Applicability of section 194C
Income Tax
Income Tax
Make Available’ under India-Singapore DTAA vis-à-vis Technology Transfer Agreement and Services Agreement
Income Tax
Income Tax
Transfer Pricing – Prior Years’ data cannot generally be relied upon to justify Arms Length Price
Income Tax
Income Tax
India-Singapore DTAA- Technical services provided offshore do not require any deduction of tax at source
Income Tax
Income Tax
Salary taxable only if it accrues in India – rules Bangalore Tax Tribunal
Income Tax
Income Tax
Salary taxable only if it accrues in India
Income Tax
Income Tax
ALP of slump sale to be determined using valuation report, failing which IT WDV can be considered as a reasonable method
Income Tax
Income Tax
Outstanding receivables from international transactions held to be within the jurisdiction of TPO
Income Tax
Income Tax
Delay in filing of return should not be a reason to deny exemption u/s 10B(1)
Income Tax
Income Tax
Even if commercial transaction is at arms’ length, debt overdue for long period attracts transfer pricing interest
Income Tax
Income Tax
Minor irregularities (non-production of vouchers) cannot be a ground for rejection of renewal of recognition of a charitable trust under section 80G
Income Tax
Income Tax
