Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
TP adjustment deleted in absence of written agreement to incur expense between assessee and AE
Income Tax
Income Tax
ESOP expenditure allowable as deduction u/s 37(1) of the Income Tax Act
Income Tax
Income Tax
Expenses accounted in regular books of accounts, cannot be disallowed under Section 69C
Income Tax
Income Tax
ITAT upheld section 68 addition for unexplained cash Scrap Sale
Income Tax
Income Tax
Declared additional income taxable as business income & not deemed income
Income Tax
Income Tax
No late fees under section 234 E of IT Act,1961 on TDS default before 01/06/2015
Income Tax
Income Tax
Deletion of unexplained investment without verification of books of account is untenable
Income Tax
Income Tax
ITAT allowed section 115BAA benefit as CIT(A) wrongly concluded that assessee not filed return of income
Income Tax
Income Tax
No tax on insurance premium if section 80C deduction was not claimed
Income Tax
Income Tax
Section 263 order justified if AO failed to enquire source of cash deposits
Income Tax
Income Tax
Assessment Order could not be void in case if it was passed by AO in contravention of the mandate laid down in sec 245R(2)(i)
Income Tax
Income Tax
TDS u/s 195 not deductible on payment of training fees
Income Tax
Income Tax
Initiation of proceedings u/s 201(1) beyond four years is time barred
Income Tax
Income Tax
