Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Assessment framed on the basis of mere ‘base note’ is unsustainable
Income Tax
Income Tax
Netting of income u/s 57 allowed as there is direct nexus between interest received and paid
Income Tax
Income Tax
Assessment order against Deceased despite Knowledge of his death is invalid
Income Tax
Income Tax
Dividend to non-resident shareholder attracting rates u/s 115-O doesn’t have lower rate benefit under DTAA
Income Tax
Income Tax
TDS not deductible as reimbursement to member companies by PII doesn’t qualify as fee for technical service
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable as order passed by AO doesn’t satisfy twin conditions
Income Tax
Income Tax
No Addition for mere appearance of Assesees name in documents found during Search
Income Tax
Income Tax
Microsoft Licenses fees not falls under the category of Royalty or Copy Rights
Income Tax
Income Tax
Reasons recorded for reopening are to be examined on a standalone basis
Income Tax
Income Tax
Co-op society entitled for deduction u/s. 80P(2)(d) in respect of interest received from co-op banks
Income Tax
Income Tax
Interest income can be justified as accrued only when there is certainty of its receipts
Income Tax
Income Tax
Reopening of assessment unsustainable in absence of satisfaction of competent authority
Income Tax
Income Tax
Interest on borrowed funds allowable u/s 36(1)(iii) as funds used wholly and exclusively for business
Income Tax
Income Tax
