Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
A company working independently on principal-to-principal basis cannot be called AE
Income Tax

Income Tax
Section 41(1) Not Applicable to Loan Waiver related to Capital Asset Purchase
Income Tax

Income Tax
Depreciation eligible on Goodwill Resulting from Acquisition of Business Unit
Income Tax

Income Tax
Expenses in connection with issue of FCCB allowable
Income Tax

Income Tax
Section 14A disallowance cannot Exceed Exempt Income: ITAT Mumbai
Income Tax

Income Tax
Receipt on Surrender of Tenancy/Sub-tenancy Rights Not Taxable as Capital Gains
Income Tax

Income Tax
Income cannot be taxed merely for payment of tax on similar income in earlier years
Income Tax

Income Tax
Onus to prove that income falls under Exemption provisions Fully Lies on Taxpayer
Income Tax

Income Tax
Section 234B interest cannot be imposed on Payee in case of Failure of Payer to Deduct TDS
Income Tax

Income Tax
Section 14A disallowance cannot exceed Actual Expense incurred for earning exempt income
Income Tax

Income Tax
If two Constructions are Possible then one in Favour of Assessee should be Applied
Income Tax

Income Tax
Addition for unexplained gold cannot include value of Silver
Income Tax

Income Tax
MCI Code of Conduct not Applicable to pharma companies; Freebies to doctors allowed
Income Tax

Income Tax
