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Notice u/s 143(2) issued prior to filing of return in response to notice u/s 147 is invalid, even if return is filed late
Shri G.N.Mohan Raju v/s ITO
(2014) TaxCorp(LJ) 4320 (ITAT-BANGALORE) · Section. 143(2), 147
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Transfer Pricing: Turnover filter is an important criteria in choosing comparables
Trilogy E-Business Software India vs. DCIT
(2014) TaxCorp(LJ) 4287 (ITAT-BANGALORE)
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Second proviso to s. 40(a)(ia) inserted w.e.f. 1.4.2013 should be treated as retrospectively applicable from 1.4.2005 and no disallowance for want of TDS can be made if payee has paid tax thereon. Assessee must be given opportunity to file Form 26A
G. Shankar vs. ACIT
(2014) TaxCorp(LJ) 4276 (ITAT-BANGALORE) · Section. 40(a)(ia)
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Foreign exchange fluctuation gain arising on realization of trade debtor’s, payment to creditors etc is operational income. Tests for distinguishing secondment contract with technical services agreement
Cisco Systems Services B.E vs. ADIT (IT)
(2014) TaxCorp(LJ) 4275 (ITAT-BANGALORE)
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Entire law on taxation of private specific/ discretionary trusts under revocable & irrevocable transfers and AOPs explained
DCIT vs. India Advantage Fund-VII
(2014) TaxCorp(LJ) 4265 (ITAT-BANGALORE)
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S. 14A & Rule 8D disallowance cannot be made if there is no exempt income. Cheminvest Ltd. vs. ITO 121 ITD 318 (Ahd) (SB) is not good law.
Alliance Infrastructure Projects Pvt. Ltd vs. DCIT (ITAT Bangalore)
(2014) TaxCorp(LJ) 4258 (ITAT-BANGALORE) · Section. 14A
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No disallowance for non-payment of TDS can be made if payee has paid tax thereon
Shri G.Shankar Vs. Asst. Commissioner of Income-tax
(2014) TaxCorp(LJ) 4255 (ITAT-BANGALORE)
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