Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Amazon India’s Post-Sales Costs Not AMP Expenditure
Income Tax

Income Tax
TDS Credit Available in Year Income Reported, Cannot be Deferred to Other Years
Income Tax

Income Tax
Service tax not paid before return due date disallowable under section 43B
Income Tax

Income Tax
Cost of funds for earning interest income, assessed under section 56 is allowable
Income Tax

Income Tax
ITAT: Interest from Co-op Banks Not Same as Co-op Society, Denies 80P(2)(d) Deduction
Income Tax

Income Tax
Section 68: Source of Cash Deposit Must Be Examined Before Addition
Income Tax

Income Tax
No Reassessment for AO’s Oversight Beyond Four Years: ITAT Bangalore
Income Tax

Income Tax
Section 80P(2)(d) Deductions for Statutorily Mandated Investments & Cost of Funds Entitlement
Income Tax

Income Tax
Rectification Proceedings under Section 154: Limited to Obvious Mistakes
Income Tax

Income Tax
Section 80P Deduction Conditional on Timely Claim in Return Filed U/s 139(1)
Income Tax

Income Tax
Section 80P(2)(d) Deduction eligible on Interest Income of Co-Op Societies from Investments in Unlicensed Co-op Banks
Income Tax

Income Tax
No Cessation of Liability u/s 41(1) as debt not written off in books
Income Tax

Income Tax
One Section 153C satisfaction note Sufficient if AO for Both Searched & Other Person is Same
Income Tax

Income Tax
