Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
RPM is most appropriate for Benchmarking Imported Men’s Wear Resale Transactions
Income Tax
Income Tax
TP adjustment deleted as ALP of ESOP expenses cannot be taken as NIL
Income Tax
Income Tax
Matter set back to AO to verify source of addition u/s 69C as explained before settlement commission
Income Tax
Income Tax
Penalty u/s 270A unsustainable as non-declaration cannot be equated as underreporting of income
Income Tax
Income Tax
PCIT’s Order Under Section 263 Quashed for Violating CBDT Circular No. 19/2019
Income Tax
Income Tax
TP Adjustment for AMP Expenditure deleted due to Lack of Brand Promotion Agreement with AE
Income Tax
Income Tax
Proportionate municipal tax paid to society allowable against house property income
Income Tax
Income Tax
Transfer pricing provisions not apply to operations carried through qualifying ships
Income Tax
Income Tax
Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Income Tax
Income Tax
Determination of ALP without applying methods prescribed u/s 92C is untenable
Income Tax
Income Tax
Contribution received from commodity exchange exempt i/s. 10(23EC) of Income Tax Act
Income Tax
Income Tax
Expense incurred for earning income chargeable under income from other source allowable as deduction u/s 57(iii)
Income Tax
Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Income Tax
Income Tax
