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![Interest expenses u/s 36(1)(iii) not allowable for Utilization of Funds for Investment in Shares of Subsidiary Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Interest-Funds-Investment-in-Shares-of-Subsidiary-Company-ITAT-TAXSCAN.jpg "Interest expenses u/s 36(1)(iii) not allowable for Utilization of Funds for Investment in Shares of Subsidiary Company: ITAT [Read Order]")
Interest expenses u/s 36(1)(iii) not allowable for Utilization of Funds for Investment in Shares of Subsidiary Company: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT), held that Interest expenses under Section 36(1)(iii) of the Income Tax Act, 1961 not...
![Sole reliance on Report of Investigation Wing: ITAT sets aside Income Tax Addition as Unexplained Investment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Investigation-Wing-ITAT-Income-Tax-addition-Investment-taxscan.jpg "Sole reliance on Report of Investigation Wing: ITAT sets aside Income Tax Addition as Unexplained Investment [Read Order]")
![Receiver of Sum in Cash Liable u/s 269ST of Income Tax Act: ITAT Quashes Proceedings against Investor for Investment made in Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Receiver-Income-Tax-Act-ITAT-Proceedings-Investor-Investment-made-Cash-TAXSCAN-1.jpg "Receiver of Sum in Cash Liable u/s 269ST of Income Tax Act: ITAT Quashes Proceedings against Investor for Investment made in Cash [Read Order]")
![Service Tax leviable under ‘Investment or Management Service under ULIP’ on Policy Administration Charges, Front End Load and Switching Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-leviable-Investment-Management-Service-ULIP-Administration-Charges-CESTAT-TAXSCAN.jpeg "Service Tax leviable under ‘Investment or Management Service under ULIP’ on Policy Administration Charges, Front End Load and Switching Charges: CESTAT [Read Order]")
![Sale proceeds of Investment in Shares made as Investor treated as Capital Gains’, not as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Investment-Investor-capital-gains-business-income-ITAT-taxscan.jpeg "Sale proceeds of Investment in Shares made as Investor treated as Capital Gains’, not as Business Income: ITAT [Read Order]")
![Cash Purchase of Property with Family Support: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Cash-Purchase-Property-Family-Support-ITAT-Addition-taxscan.jpeg "Cash Purchase of Property with Family Support: ITAT deletes Addition [Read Order]")
![Husband can claim Capital Gain Exemption for Investment made in the name of Wife: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Deduction-claim-Capital-Gain-Exemption-Investment-ITAT-taxscan.jpeg "Husband can claim Capital Gain Exemption for Investment made in the name of Wife: ITAT [Read Order]")
Income from Transfer of Agricultural Land is not Business Income and Eligible for Tax Exemption: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) has held that income from transfer of agricultural land is not business income and eligible for tax exemption. The Appellant's case...
![Income from Transfer of Agricultural Land is not Business Income and Eligible for Tax Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Transfer-Agricultural-Land-Business-Income-Tax-Exemption-ITAT-taxscan.jpg "Income from Transfer of Agricultural Land is not Business Income and Eligible for Tax Exemption: ITAT [Read Order]")
![ITAT remands matter back to AO to Compute Income from House Property as per Municipal Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/ITAT-AO-income-from-house-property-municipal-value-taxscan.jpg "ITAT remands matter back to AO to Compute Income from House Property as per Municipal Value [Read Order]")
Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench ruled that the exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years. The assessee, Shivratan...
![Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Exemption-Section-54F-completion-of-construction-ITAT-taxscan.jpeg "Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]")
Budget 2021 proposes Relaxation in conditions for Exemption to Sovereign Wealth Fund & Pension Fund [Read Finance Bill]
The Finance Minister, Nirmala Sitharaman while announcing the Budget 2021-22 has proposed the relaxation in conditions for Exemption to Sovereign Wealth Fund & Pension Fund. The...
