Courts: ITAT Panaji
78 articlesIncome Tax

Income Tax
Capital Gain cannot be taxed in absence of Transfer in Relevant Assessment Year
Income Tax

Income Tax
No TDS on commission paid outside India for services received outside India by Non-Residents
Income Tax

Income Tax
Only Investments in respect of which income is exempt to be considered in working of disallowance U/s. 14A
Income Tax

Income Tax
Sale proceeds of Flags on Women’s Day Pursuant to govt. order are capital receipts
Income Tax

Income Tax
Sales commission paid to foreign company is not taxable in India in absence of PE in India
Income Tax

Income Tax
S. 80P Co-Operative Credit Society is a Bank if it Satisfies the conditions of a Primary Bank
Income Tax

Income Tax
S. 54EC Investment Limit is per Financial year not per Transaction – ITAT Panaji
Income Tax

Income Tax
