Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Section 68 not applicable to remittance made by non-resident
Income Tax

Income Tax
Remuneration u/s 40(b)(v) available on additional income offered
Income Tax

Income Tax
Renting income from cargo agents, airlines, etc. eligible for deduction u/s 80IA
Income Tax

Income Tax
Cash deposited during demonetization period due to cash sales cannot be added as unexplained
Income Tax

Income Tax
Order to disrupted/ partitioned HUF is invalid
Income Tax

Income Tax
Jewellery deposited by family members of partner treated as stock in trade
Income Tax

Income Tax
Order passed u/s 263 invalid in absence of DIN
Income Tax

Income Tax
Employees’ contribution to PF & ESI needs to be remitted on or before due date
Income Tax

Income Tax
Absolute possession of land to developer is transfer within section 2(47)(v)
Income Tax

Income Tax
Provision For Liquidated Damages is an Ascertained Liability and Allowable
Income Tax

Income Tax
Proceedings u/s 153C in absence of any incriminating material is bad in law
Income Tax

Income Tax
Net profit margins needs to be worked out for working capital adjustment
Income Tax

Income Tax
ESOP cross-charge is allowable expenditure u/s 37(1) of the Income Tax Act
Income Tax

Income Tax
