Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Violation of procedural norm does not extinguish substantive right of claiming Foreign Tax credit
Income Tax
Income Tax
Value of building not mentioned in fixed assets hence claim of deduction of cost not allowable
Income Tax
Income Tax
Reopening beyond 4 years of assessment u/s 143(3) without allegation of non-disclosure is untenable
Income Tax
Income Tax
No disallowance of interest expenditure u/s. 40(a)(ia) for non furnishing form 15G / form 15H
Income Tax
Income Tax
Distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195
Income Tax
Income Tax
CUP is most appropriate method for determining ALP for importing goods for manufacturing segment
Income Tax
Income Tax
No Section 271B penalty if provisions of Section 44AB not applicable to assessee
Income Tax
Income Tax
Job Termination due to Misconduct – Section 10(12) exemption not alllowed
Income Tax
Income Tax
Primary Obligation is of Assessee to Prove Source of Credit in Bank Account
Income Tax
Income Tax
No section 271B penalty when Assessee not Maintained Books of Account
Income Tax
Income Tax
Charging tax on entire gross receipts without deducting expenditure is unjustifiable
Income Tax
Income Tax
Addition unsustainable as exemption not claimed in preceding year as application of income on purchase of assets
Income Tax
Income Tax
Section 269SS not apply when explanation given constitutes reasonable cause
Income Tax
Income Tax
