Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Roaming Charges Not Liable for TDS under section 194J
Income Tax
Income Tax
Swiss Bank A/c: Once assessee provides reasonable explanation, onus shifts to revenue
Income Tax
Income Tax
ITAT Grants the Stay of Demand for 2nd Time to Assessee as MAP Proceedings are Still Pending
Income Tax
Income Tax
No TDS on discount/rebate allowed to dealers/distributors on sale of products
Income Tax
Income Tax
In absence of evidence that transactions were bogus, LTCG declared by assessee cannot be doubted
Income Tax
Income Tax
Addition for Notional annual value of property/part of property held as stock-in-trade
Income Tax
Income Tax
ITAT allowed provisions of warranty claimed as expenditure
Income Tax
Income Tax
Provision after due diligence cannot be said to be adhoc provision
Income Tax
Income Tax
Section 14A disallowance cannot exceed income earned by Assessee
Income Tax
Income Tax
AMP expenditure is not an international transaction
Income Tax
Income Tax
Mere Rejection of section 35D claim not amounts to Concealment of Income
Income Tax
Income Tax
Section 271(1)(c) Penalty proceedings not sustainable if not specifies Limb
Income Tax
Income Tax
Assessee can choose to follow either IT act provisions or DTAA
Income Tax
Income Tax
