Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax
Income Tax
Section 79 Triggers on Change in Beneficial Ownership of Shares: ITAT
Income Tax
Income Tax
Penalty u/s 271AAB of the Income Tax Act is not mandatory or automatic
Income Tax
Income Tax
Rental income by giving agricultural land on lease is agricultural income
Income Tax
Income Tax
ITAT Imposes Rs 5,000 Cost on Assessee for Non-Compliance of CIT(A) notices
Income Tax
Income Tax
Assessment order passed in case of amalgamated entity is null and void
Income Tax
Income Tax
TP Adjustment relating to receipt of brand royalty from AE deleted as brand not owned by assessee
Income Tax
Income Tax
Disallowance of interest on unsecured loans unjustified as genuineness of loan not disputed
Income Tax
Income Tax
Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
Income Tax
Income Tax
Order passed in case of non-existing entity is null and void
Income Tax
Income Tax
Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
Income Tax
Income Tax
Other method in rule 10AB is most appropriate method in case of royalty transactions
Income Tax
Income Tax
Section 271(1)(c) penalty cannot be imposed merely for incorrect income head treatment
Income Tax
Income Tax
