Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Addition based on seized paper without corroborative evidence is untenable
Income Tax

Income Tax
All conditions of paragraph 4.2 of Article 24 of DTAA needs to be satisfied simultaneously
Income Tax

Income Tax
Additional amount paid on FCCB is revenue expenditure
Income Tax

Income Tax
Loss on sale of unusable old/ obsolete inventory allowable
Income Tax

Income Tax
Mere passing off project specific architectural, drawings and design not taxable as Fee for Technical Services
Income Tax

Income Tax
Denial of exemption u/s 10(23C) alleging bogus donation without evidence is unsustainable
Income Tax

Income Tax
Excise duty and sales tax to be excluded from total turnover for deduction u/s 80HHC
Income Tax

Income Tax
No disallowance if Free Samples given to Doctors recognized under UCPMP Guidelines
Income Tax

Income Tax
Section 194H TDS applicable on Payment to Oxford University for Referring Students
Income Tax

Income Tax
ITAT explains taxability of Amount received for Time Charter of ship
Income Tax

Income Tax
Subscription revenue from Chemical Extract Service & Publication division not qualify as Royalty
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Income Tax
Unrealized Interest on borrower accounts Classified as NPA not Taxable
Income Tax

Income Tax
LO doing preparatory activities in India not constitute PE under Article 5 of India Switzerland DTAA
Income Tax

Income Tax
