Income Tax Judgements


ITAT directed AO to delete the additions made on account of capitalization of royalty expenses as they were revenue in nature

  Bimal Jain    01 December 2021 at 11:24

The Hon'ble Income Tax Appellate Tribunal, Delhi ("ITAT") in the matter of Honda Motorcycle and Scooter India Pvt. Ltd. v.  ACIT, Circle: 4 (1) New Delhi [ITA. No. 477/Del/2021 dated November 09, 2021], directed the Assessing Officer ("AO") to delete

Posted in Income Tax |   141 Views

Legislative Intent as prescribed by CBDT

  Poojitha Raam Vinay    01 December 2021 at 10:34

Appeal filed under section 260A of Income Tax Act,1961

Posted in Income Tax |   141 Views

Are foreign currency convertible bonds considered a part of capital employed for deduction u/s 35D?

  Poojitha Raam Vinay    01 December 2021 at 10:34

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.06.2015

Posted in Income Tax |   242 Views

Criteria for Deduction u/s 80(10) despite violation of certain deductions

  Poojitha Raam Vinay    01 December 2021 at 10:34

THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961, ARISING OUT OF ORDER DATED 11.09.2015

Posted in Income Tax |   226 Views

Is gain on technical know-how chargeable to tax as capital gain?

  Poojitha Raam Vinay    27 November 2021 at 09:27

Is technical know how capital in nature under section 45?

Posted in Income Tax |   144 Views

Computation of Annual Value u/s 23 of the Income Tax Act

  Poojitha Raam Vinay    27 November 2021 at 09:27

Whether the tribunal is justified holding that the annual value to be adapted?

Posted in Income Tax |   93 Views

Will TDS on payment made to consultant doctors be deducted u/s 194J or 192?

  Poojitha Raam Vinay    27 November 2021 at 09:26

Whether tribunal was justified holding payments to in house consultant Doctors

Posted in Income Tax |   128 Views

Criteria for income to be considered as export turnover

  Poojitha Raam Vinay    27 November 2021 at 09:26

Appeal filed under section 260A of the Income Tax Ac,1961

Posted in Income Tax |   120 Views

Calculation of interest accrued on Non-Performing Assets as per Section 145 of the Income Tax Act

  Poojitha Raam Vinay    27 November 2021 at 09:26

Appeal Filed by Revenue under section 260A of Income Tax Act ,1961

Posted in Income Tax |   110 Views

Disallowance of interest on capital as attributable to capital work-in-progress relying on the proviso to Section 36(1)(iii)

  Poojitha Raam Vinay    27 November 2021 at 09:26

Appeal filed under Revenue 260A of Income Tax Act 1961.

Posted in Income Tax |   119 Views



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