Begin typing your search above and press return to search.
![Section 13(2)(a) doesnt Authorize Revenue to Compute Notional Interest when No such Interest is charged by Trust: ITAT grants relief to Laxminarayan Mandir Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Compute-Notional-Interest-Interest-is-charged-by-Trust-ITAT-Notional-Interest-Interest-Laxminarayan-Mandir-Trust-taxscan.jpg "Section 13(2)(a) doesnt Authorize Revenue to Compute Notional Interest when No such Interest is charged by Trust: ITAT grants relief to Laxminarayan Mandir Trust [Read Order]")
Section 13(2)(a) doesn't Authorize Revenue to Compute Notional Interest when No such Interest is charged by Trust: ITAT grants relief to Laxminarayan Mandir Trust [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) while granting relief to Laxmi Narayan mandir trust held that Section 13(2)(a) of the...
![No addition can be made on basis of Notional Interest due to failure to Receive Interest for loan Advances by assessee Finance Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Notional-Interest-failure-to-receive-Interest-for-loan-failure-to-receive-Interest-Interest-for-loan-loan-Interest-Finance-Company-ITAT-Taxscan.jpg "No addition can be made on basis of Notional Interest due to failure to Receive Interest for loan Advances by assessee Finance Company: ITAT [Read Order]")
![GST can be levied on Notional Interest on Security Deposit: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/GST-Notional-Interest-Security-Deposit-AAR-AAR-Karnataka-Taxscan.jpg "GST can be levied on Notional Interest on Security Deposit: AAR [Read Order]")
![Notional Interest earned on the Security Deposit not to be taken into consideration while Computing total Rental Income: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Notional-interest-security-deposit-rental-income-AAAR-taxscan.jpg "Notional Interest earned on the Security Deposit not to be taken into consideration while Computing total Rental Income: AAAR [Read Order]")
![GST: Notional Interest on Security Deposit, Property Tax forms part of ‘Rental Income’, if it influences the Value of Supply, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/GST-Notional-Interest-security-deposit-property-tax-AAR-Taxscan.jpg "GST: Notional Interest on Security Deposit, Property Tax forms part of ‘Rental Income’, if it influences the Value of Supply, rules AAR [Read Order]")
ITAT recommends Constitution of Special Bench on the question of Transfer Pricing adjustment as Notional Interest and charging it to tax is disregarded under Indo Cyprus Tax Treaty
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench recommended the constitution of a Special Bench on a question of transfer pricing adjustment as notional interest and charging it to tax...
![Notional Interest on Advances / Loans can’t be Charged on Accrual basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Notional-Interest-Taxscan.jpg "Notional Interest on Advances / Loans can’t be Charged on Accrual basis: ITAT [Read Order]")
Notional Interest can’t be applied on Advances given by Holding Companies to Subsidiaries: DLF's Subsidiary gets Tax Relief [Read Order]
ITAT also held that Loss born out of compensation from Land Acquisition can be deducted in the AY in which compensation was awarded. Last Tuesday, the Income Tax Appellate Tribunal (ITAT) Delhi,...
![Notional Interest can’t be applied on Advances given by Holding Companies to Subsidiaries: DLFs Subsidiary gets Tax Relief [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/DLF-Clubs.jpg "Notional Interest can’t be applied on Advances given by Holding Companies to Subsidiaries: DLFs Subsidiary gets Tax Relief [Read Order]")