Courts: ITAT Mumbai
5,843 articlesIncome Tax
Income Tax
For section 201(1A) interest ‘month’ means period of 30 days
Income Tax
Income Tax
Income from cloud hosting services was not taxable as royalty
Income Tax
Income Tax
Know-how under development is self-generated asset & hence no Capital Gain Tax
Income Tax
Income Tax
Reassessment merely on Investigation officer report is unsustainable
Income Tax
Income Tax
Section 14A applies to share of profit from partnership firm
Income Tax
Income Tax
No Section 271AAB Penalty on Income voluntarily admitted during Search
Income Tax
Income Tax
MSBTE is ‘State’ under Indian Constitution & Exempt from Income Tax
Income Tax
Income Tax
Deduction u/s 35(2AB) can’t denied, merely because of no approval of expenditure
Income Tax
Income Tax
Deeming section 50C cannot override section 45(3)
Income Tax
Income Tax
No section 14A disallowance if there is no exempt income in that year
Income Tax
Income Tax
Nature of transaction depend upon facts & circumstances of case & not merely on rules or principle
Income Tax
Income Tax
No addition for TP Adjustment towards interest on debentures invested in AE
Income Tax
Income Tax
No addition for suppressed receipts in case AO failed to consider revised return of income
Income Tax
Income Tax
