Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Whether reduction in share capital amounts to a transfer if consideration is paid
Income Tax
Income Tax
TDS deductible on Payment to dealers for providing services to customers in lieu of free service coupons
Income Tax
Income Tax
Ad hoc determination of ALP de-hors Section 92C & not sustainable
Income Tax
Income Tax
No capital gain tax liability on receipt of credit in partner’s capital account due to revaluation of firm
Income Tax
Income Tax
MAT on provision for card receivables (NPA) written back by NBFC
Income Tax
Income Tax
Section 263 Revision not justified in case AO conducted proper enquiry
Income Tax
Income Tax
Interest expense having direct nexus with interest income is allowable
Income Tax
Income Tax
Addition cannot be made merely based on AIR Information
Income Tax
Income Tax
Payment to parent company for copyrighted software on principle to principle basis cannot be treated royalty
Income Tax
Income Tax
Interest earned by Co-op Society on Investment with Co-op Bank eligible for Deduction
Income Tax
Income Tax
Set-off & carry forward of Accumulated loss & unabsorbed depreciation related to amalgamating company – Condition of minimum level of production
Income Tax
Income Tax
CIT not justified in invoking revisionary jurisdiction on issue decided by AO by taking a possible view
Income Tax
Income Tax
Addition only for difference of GP on Normal & Bogus Purchase
Income Tax
Income Tax
