Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
TNMM Most Appropriate Method in case of AE transactions
Income Tax
Income Tax
Change of Branch Manager not sufficient reason for delay in appeal filing
Income Tax
Income Tax
Cess being part of the tax is not allowable as deduction u/s 40(a)(ii)
Income Tax
Income Tax
Section 80P(4) not applies to primary agricultural credit societies not entitled for banking license
Income Tax
Income Tax
Section 54F deduction eligible against new residential house acquired outside India
Income Tax
Income Tax
Non-business expense cannot be claimed as Business expense to set-off against house property Income
Income Tax
Income Tax
No capital gain on sale of agricultural land after conversion in NA Land if used for Agriculture even after conversion
Income Tax
Income Tax
Depreciation not allowable on legal service expenses not resulting in any commercial rights
Income Tax
Income Tax
Cash loss due to embezzlement by employees allowable in year of discovery
Income Tax
Income Tax
Addition justified if assessee fails to explain nexus between interest expense & other source income
Income Tax
Income Tax
AO cannot change prescribed valuation method opted by assessee- Rule 11UA(2)
Income Tax
Income Tax
ITAT deletes addition for interest accrued on non-performing assets
Income Tax
Income Tax
Addition based on DVO report without rejecting books of account is bad in law
Income Tax
Income Tax
