Courts: ITAT Bangalore
2,100 articlesIncome Tax

Income Tax
Section 80A(5) not apply if return of income is not filed
Income Tax

Income Tax
TCS credit shall be given to person from whom tax has been collected
Income Tax

Income Tax
Depreciation allowed as plant & machinery on AC, telephone, office equipment
Income Tax

Income Tax
Amendment to Sec 36(1)(Va) & 43B by Finance Act, 2021 not applicable to AY 2019-20
Income Tax

Income Tax
ITAT deletes Section 68 addition for SBNs collected prior to Demonetization
Income Tax

Income Tax
CPC cannot make adjustment to Tax Income under any other head
Income Tax

Income Tax
GST paid before ITR Filing due date but after ITR filing allowable- Section 43B
Income Tax

Income Tax
ITAT deletes addition for cash deposit during demonetisation out of Cash withdrawal
Income Tax

Income Tax
ITAT imposes cost on appellant for non-appearance before AO
Income Tax

Income Tax
Disallowance of STCL was justified in case of drastic decrease in share rate
Income Tax

Income Tax
Cash balance available in books deposited in bank is not unexplained deposit
Income Tax

Income Tax
Order erroneous as intrinsic value accepted without valuation report
Income Tax

Income Tax
Cash Deposit from unknown sources during Demonetization – ITAT upheld Addition
Income Tax

Income Tax
