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Justice C V Bhadang
S. 115JB(2)(b) not Applicable to Union Bank Due to Non-Company Status under Companies Act, Despite Deeming Provision in Acquisition Act for Income Tax Purposes: ITAT [Read Order]
September 10, 2024
Depreciation on Goodwill Acquired from Subsidiary Company by Demerger Allowed if Not Previously Claimed or Allowed u/s 32 of Income Tax Act: ITAT [Read Order]
June 13, 2024
Transferees Eligible to Claim TDS Credit Even if Certificates are in Name of Amalgamated/Demerged Company: ITAT [Read Order]
June 11, 2024
No disallowance of interest expense claimed in respect of ST RRB Credit Refinance Fund of NABARD: ITAT [Read Order]
May 9, 2024
Relief to NABARD: ITAT allows Interest Expenditure incurred from Government set up fund of RIDF and STCRCF allowable as deduction [Read Order]
May 9, 2024
Deduction u/s 36(1)(xii) of Income Tax Act can only claim with respect to expenditure incurred on Promotional Activities “notified entities”: ITAT directs re adjudication [Read Order]
May 9, 2024
ITAT directs readjudication regarding Prior Period Expenses after find out year of Crystallization [Read Order]
May 8, 2024
ITAT upholds disallowance of Expenditure incurred out of Interest Income pertaining to various funds held by NABARD on behalf of GOI [Read Order]
May 8, 2024
ITAT dismisses Application for Condonation of Delay of 451 days regarding appeal for Penalty Proceedings
March 11, 2024
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