Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
No section 36(1)(iii) disallowance unless Direct Nexus between Borrowed Funds & Capital Withdrawals
Income Tax
Income Tax
AO cannot made additions by ignoring method of accounting
Income Tax
Income Tax
No transfer in absence of performance of obligations by Assessee- sale of development rights under JV
Income Tax
Income Tax
Section 14A disallowance not applicable to Insurance Companies
Income Tax
Income Tax
Date of initiation of search assessment has to be reckoned from date of receiving books of account
Income Tax
Income Tax
No Addition on Royalty for Database Access License as per Indo-Swiss Tax Treaty
Income Tax
Income Tax
Entire Purchase cannot be disallowed by Considering it as Bogus
Income Tax
Income Tax
Interest subsidy under TUF scheme for setting up of new unit is capital receipt
Income Tax
Income Tax
ITAT upheld disallowance to 12.5% of non-genuine purchases
Income Tax
Income Tax
Roaming charges not ‘fee for technical services’ to attract section 194J TDS
Income Tax
Income Tax
AO bound to refer to TPO for computation of ALP of international transactions
Income Tax
Income Tax
Income for Sale of Specialized Software Maintenance & Support Services is Not a Royalty
Income Tax
Income Tax
No Section 194I TDS on Rent if Accommodation Services taken on Casual Basis
Income Tax
Income Tax
