Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Compensation for delay in handing over possession of property is allowable as business expense
Income Tax
Income Tax
Disallowance of interest u/s 36(1)(iii) unjustified as interest bearing funds not used for purchase of land
Income Tax
Income Tax
Deduction u/s 80P(2)(a)(i) available to Souharda Co-operative Society if requirement of mandatory fund is satisfied
Income Tax
Income Tax
Reassessment proceeding void if based on Change of Opinion Without New Evidence
Income Tax
Income Tax
Transfer of agricultural land used for agricultural operations not liable to tax
Income Tax
Income Tax
Excess application of income of previous years can be set off from subsequent year’s surplus income
Income Tax
Income Tax
EPFO not liable to deduct TDS as rent free accommodation not provided to employees
Income Tax
Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax
Income Tax
No Addition based on mere sworn statement if not corroborated by independent evidence
Income Tax
Income Tax
Royalty or technical charges income of non-resident taxable in India on receipt basis under India-Switzerland DTAA
Income Tax
Income Tax
Actual Gratuity Deduction Not Disallowed: ITAT Directs Fresh Consideration
Income Tax
Income Tax
Interest earned by co-operative society on investment with co-operative bank deductible u/s 80P(2)(d)
Income Tax
Income Tax
Assessment Under Sec. 143(3) Doesn’t Auto-Merge with 143(1) Intimation
Income Tax
Income Tax
