Courts: ITAT Mumbai
5,843 articlesIncome Tax
Income Tax
Assessee cannot be faulted if seller is not traceable or his name appears in list of non-genuine dealer
Income Tax
Income Tax
Late Fees not applicable under Section 234E of Income Tax Act pertaining to The Period of Tax Deduction Prior to 01.06.2015
Income Tax
Income Tax
Foreign Tax Credit cannot be denied if Form 67 prescribed under Rule 128 of Income Tax Rules not filed
Income Tax
Income Tax
Addition under Section 68 unsustainable in absence of establishment of links between evidences
Income Tax
Income Tax
Percentage completion method followed by the developer is acceptable
Income Tax
Income Tax
Section 115JB benefit Not Available When Net Worth of Sick company Turns Positive
Income Tax
Income Tax
Corpus donation is capital receipt & irrecoverable – Not Taxable even if Trust is not unregistered
Income Tax
Income Tax
Assessee needs to establish genuineness of the expenditure
Income Tax
Income Tax
Foreign travel expenditure meant for business purpose cannot be disallowed
Income Tax
Income Tax
Section 194A TDS not deductible on Factoring Charges
Income Tax
Income Tax
Rule 37BA(3)(ii) allows splitting up of TDS amount over a number of years if corresponding income is assessable over a number of years
Income Tax
Income Tax
Disallowance of expense u/s 40(a)(i) unsustainable in lieu of certificate of non-deduction of TDS issued u/s 195(2)
Income Tax
Income Tax
ITAT Deletes Upward Adjustment on Payments of Interest On Fully Convertible Debentures in International Transaction
Income Tax
Income Tax
