Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Section 234C: PMS performance fees cannot be estimated for advance tax calculation
Income Tax
Income Tax
ITAT quashes Assessment completed without considering valid revised return
Income Tax
Income Tax
Disallowance stating hedging transactions in non-cleared securities as illegal is unsustainable
Income Tax
Income Tax
Capital loss on sale of STT paid shares/mutual fund cannot be set off against LTCG on sale of land
Income Tax
Income Tax
Addition u/s 68 unsustainable as identity, genuineness and creditworthiness of parties proved
Income Tax
Income Tax
Assessee can raise additional claims before appellate authority
Income Tax
Income Tax
Sales tax subsidy for development of industries is capital receipt
Income Tax
Income Tax
Foreign Tax Credit under DTAA cannot be denied for Delay in filing Form 67
Income Tax
Income Tax
Sales or Return agreement not covered as ‘works contract’ and hence TDS not deductible u/s 194C
Income Tax
Income Tax
Addition merely based on confession during search is unsustainable
Income Tax
Income Tax
Section 80P(2)(d) deduction eligible to co-op society on Interest income on investment of fund with co-op banks
Income Tax
Income Tax
In absence of PE Royalty Income of Warner Bros., USA arising outside India cannot be taxed
Income Tax
Income Tax
Business support services cannot be treated as Technical Services in absence of transfer of technology
Income Tax
Income Tax
