Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Tribunal Confirms Interest Imputed on Inter-Company Receivables Is Includible in Transfer Pricing Assessment
Income Tax
Income Tax
Bangalore tribunal ruling upholds transfer pricing adjustment disallowing payment of management charges
Income Tax
Income Tax
Depreciation allowable on payments to acquire skill and know-how of incoming employees as ‘business information’ classified as other intangiblle Asset
Income Tax
Income Tax
Profits earned from forward contract not to be included in the profits of the business of the undertaking for computing deduction under Section 10B
Income Tax
Income Tax
Assessment order based only on AIR report not sustainable
Income Tax
Income Tax
An undertaking can continue to enjoy tax holiday even if the ownership changes
Income Tax
Income Tax
Income deemed to accrue or arise in India
Income Tax
Income Tax
It is obligatory on part of assessee to deduct TDS at the time of credit of interest income to account of payee or at time of payment thereof
Income Tax
Income Tax
For the purpose of computing deduction u/s 10B, speculation business cannot be considered as business of undertaking
Income Tax
Income Tax
Profits from supply of shrink-wrapped software is not royalty- ITAT Bangalore
Income Tax
Income Tax
Salary accrued outside India cannot be taxed in India merely because it is received in India
Income Tax
Income Tax
TDS not applicable when advertising agency reimburses advertising charges to advertising agency
Income Tax
Income Tax
Registration U/s. 80G(5)(vi) cannot be denied to charitable trust even if it is running some activity that yields profit
Income Tax
Income Tax
