Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Jurisdictional High Court decision is binding on subordinate Tribunal and courts
Income Tax
Income Tax
Purchase of asset not claimed as application of income hence depreciation cannot be disallowed u/s 11(6)
Income Tax
Income Tax
Income Tax exemption claim allowed without examination – Section 263 revision order valid
Income Tax
Income Tax
Non-technical consultancy service not taxable as Fees for Included Services
Income Tax
Income Tax
Stamp duty value on date of agreement is to be considered, if date of agreement fixing consideration and registration is different
Income Tax
Income Tax
Reopening of assessment on incorrect assumption is invalid
Income Tax
Income Tax
Order passed beyond limitation period by TPO u/s 92CA(3A) is unsustainable
Income Tax
Income Tax
Deduction for telecommunication service is available in respect of ‘profit of eligible businesses’
Income Tax
Income Tax
Liaison office in India doesn’t constitute PE in India
Income Tax
Income Tax
Date of allotment letter will be considered as date of acquisition of property
Income Tax
Income Tax
Foreign tax credit cannot be denied for mere delay in filing Form No. 67
Income Tax
Income Tax
Appeal duly filed in manual mode and later delayed in electronic mode is condonable
Income Tax
Income Tax
Approval under section 80G cannot be subjected to any condition
Income Tax
Income Tax
