Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
No section 40A(3) addition for Cash Payments to Agriculturists for crop
Income Tax
Income Tax
Section 41(1) addition not justified for loan creditors
Income Tax
Income Tax
Foreign travel for securing capital investment is capital expenditure not allowable u/s 30 to 38
Income Tax
Income Tax
Late fee u/s 234E for delay filing of TDS return not leviable prior to 01.06.2015
Income Tax
Income Tax
TP adjustment presuming that expenses are incurred at the instance/ on behalf of AE unsustained
Income Tax
Income Tax
Interest on convertible debentures are allowable expenditure
Income Tax
Income Tax
Interest on delayed TDS payment not allowable as expense/deduction
Income Tax
Income Tax
Section 80P deduction allowable If delay in ITR filing condoned by PCIT
Income Tax
Income Tax
No tax on capital gain in case of permissive possession in Immovable Property
Income Tax
Income Tax
Expenditure of telecommunication lines paid on monthly recurring basis are revenue in nature
Income Tax
Income Tax
Addition for Unexplained Cash credit merely based on doubts not sustainable
Income Tax
Income Tax
Assessment Order against Non-Existing Company is not legally sustainable
Income Tax
Income Tax
Maintaining of separate books not required for claiming deduction u/s 10A/ 10AA
Income Tax
Income Tax
