Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Applicability of proviso to section 2(15) should be based only on facts & circumstances of each case
Income Tax
Income Tax
Delay in filing form 10B condoned via circular hence deduction towards application and accumulation of funds allowable
Income Tax
Income Tax
Prior to 01.04.2020, capital gain exemption u/s 54 was allowed to be claimed without filing return
Income Tax
Income Tax
Payment by GIPL to Google US towards seconded employees is outside purview of FTS/ FIS
Income Tax
Income Tax
Delay caused by representative entrusted by non-resident is reasonable cause
Income Tax
Income Tax
ESOP expense incurred wholly & exclusively for business is eligible for deduction u/s 37
Income Tax
Income Tax
Manual order without containing DIN is invalid & deemed as if never been issued
Income Tax
Income Tax
Donation to veda pathashalas, veda pundits, medical assistance etc are charitable activities
Income Tax
Income Tax
TCS credit should be given to person to whom income is assessed to tax
Income Tax
Income Tax
Deduction on account of expense allowable when deduction u/s 80P(2)(a)(i) is rejected
Income Tax
Income Tax
Every deposit during demonetization cannot be categorized as unaccounted cash
Income Tax
Income Tax
Repayment of cash loan by cheque doesn’t exonerate levy of penalty u/s 271D
Income Tax
Income Tax
Interest u/s 234A not leviable when return filed within due date specified u/s 139(1)
Income Tax
Income Tax
