Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Non-Filing of Form No. 67 Is Merely A Procedural Error & Foreign Tax Credit Can’t Be Denied
Income Tax
Income Tax
Cost allocation between group companies without any markup is reimbursement of expense not liable for TDS
Income Tax
Income Tax
Payment by Google India to Google Ireland is not Royalty/ FTS hence TDS not deductible
Income Tax
Income Tax
Profit margin forgone by assessee could not be held as expenditure for creating intangible or goodwill
Income Tax
Income Tax
Insurance charges not attributable to export of computer software is not includible in export turnover
Income Tax
Income Tax
Interest paid on borrowing for carrying out business of investing in shares is allowable expenditure
Income Tax
Income Tax
Exercise of revisionary jurisdiction u/s 263 by PCIT for substituting his opinion is untenable
Income Tax
Income Tax
TDS u/s 195 not deductible as payment doesn’t qualify under fees for technical service
Income Tax
Income Tax
Exemption u/s 54F not admissible on failure to prove construction of residential building within prescribed time
Income Tax
Income Tax
Income from sale of developed flat under Joint Development Agreement taxable as capital gain
Income Tax
Income Tax
In absence of proof Brokerage on Sale of Property not allowable
Income Tax
Income Tax
NFAC bound by decision of jurisdictional High Court or ITAT, where AO was situated
Income Tax
Income Tax
Cash Deposit during Demonetization: ITAT confirm Addition partially in Absence of Statement of Affairs
Income Tax
Income Tax
