Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Disallowance u/s 40(a)(i) unsustainable as payment is not taxable in India
Income Tax
Income Tax
Disallowance u/s 14A of Income Tax Act not allowable in absence of exempt income
Income Tax
Income Tax
Cost of improvements towards capital assets eligible for indexation benefit
Income Tax
Income Tax
Invocation of section 263 justifiable as AO failed to reconcile claim of LTCG exemption
Income Tax
Income Tax
Section 263 Order unsustainable as AO allowed claim after due application of mind
Income Tax
Income Tax
Disallowance u/s 40(a)(i) unsustainable as consideration not regarded as income deemed to accrue or arise in India
Income Tax
Income Tax
Late fee u/s 234E for delay in filing TDS return applicable only from 01.06.2015
Income Tax
Income Tax
Mere difference in Balance Sheet of Assessee & Creditor cannot be treated as cessation of liability
Income Tax
Income Tax
Share application money should be excluded while computing disallowance u/s 14A of Income Tax Act
Income Tax
Income Tax
Section 54 exemption cannot be denied to HUF merely for purchase of property in the name of member
Income Tax
Income Tax
No reassessment beyond four years merely on basis of change of opinion
Income Tax
Income Tax
Revision u/s. 263 of Income Tax Act not possible on guess work
Income Tax
Income Tax
Premium on redemption of preference shares not taxable as deemed dividend
Income Tax
Income Tax
