Courts: ITAT Mumbai
5,844 articlesIncome Tax
Income Tax
No addition If ALP principle is satisfied qua relevant transaction
Income Tax
Income Tax
Income from cloud services was neither taxable as ‘Royalty’ nor as ‘fees for included services’
Income Tax
Income Tax
Tax on Transfer of Singapore Company under India Belgium Treaty: ITAT explains
Income Tax
Income Tax
Hoarding charges for advertisement on boundary walls is House Property Income
Income Tax
Income Tax
No disallowance for payment to related parties without demonstrating that payment made was excessive and unreasonable
Income Tax
Income Tax
Leave encashment provision not to be added in Book Profit for Section 115JB
Income Tax
Income Tax
Non-disposal of objections to re-opening of assessment are not mere procedural lapse
Income Tax
Income Tax
No requirement to prove source for receipts which is a case of repayment of loan
Income Tax
Income Tax
Shares held as stock-in-trade needs to be considered for Section 14A disallowance
Income Tax
Income Tax
Mere disallowance due to difference of opinion cannot lead to penalty
Income Tax
Income Tax
Interest on FD received at pre-operative stage is capital receipt
Income Tax
Income Tax
Section 153C notice invalid if separate satisfaction not recorded
Income Tax
Income Tax
Depreciation allowable on Goodwill from Acquisition of Business Unit
Income Tax
Income Tax
