Courts: ITAT Mumbai
5,844 articlesIncome Tax
Income Tax
Non-deduction of TDS will not attract penal interest u/s 201 if primary liability is discharged by recipient
Income Tax
Income Tax
Deduction u/s 36(1)(viia) is available on total outstanding advances at the end of each month including opening balances
Income Tax
Income Tax
Section 194I TDS not applicable on AC maintenance, housekeeping, security & common area maintenance charges
Income Tax
Income Tax
Addition of investment in India by tax resident of UAE unsustainable in terms of Indo-UAE treaty
Income Tax
Income Tax
Article 13(4) of DTAA benefit is available on entire STCG/ LTCG before setting off brought forward STCG/LTCG
Income Tax
Income Tax
CIT(A) cannot accept Additional Evidence in Violation of Rule 46A
Income Tax
Income Tax
Loss cannot be disallowed merely for Code modifications by stock broker
Income Tax
Income Tax
Disallowance u/s 14A untenable for non-satisfying the formula contained in rule 8D
Income Tax
Income Tax
Section 35(2AB) deduction- ITAT allows Revision of unverified revenue expenditure
Income Tax
Income Tax
Section 35(1)(ii) deduction cannot be denied for subsequent retrospective cancellation of approval
Income Tax
Income Tax
Addition u/s 68 of the Income Tax Act unsustainable in absence of fresh receipt of money
Income Tax
Income Tax
Disallowance of interest u/r 8D(2)(ii) unsustainable as investments made out of interest free funds
Income Tax
Income Tax
Disallowance of expenditure incurred towards film not released is unsustainable
Income Tax
Income Tax
