Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
TDS u/s 195 not deductible on professional fee paid to non-resident
Income Tax

Income Tax
Loss on premature cancellation of forward contract is business loss
Income Tax

Income Tax
Exemption U/s. 54 cannot be disallowed just because exemption was claimed U/s. 54F
Income Tax

Income Tax
Intention to exploit capital asset for business purpose shall be date of conversion of capital asset into stock-in-trade
Income Tax

Income Tax
Assessee can claim business expense after SEBI approval to commence business
Income Tax

Income Tax
Depreciation cannot be denied on block of assets in subsequent years
Income Tax

Income Tax
General overhead expenses on mall that was work-in-progress to be allowed as per AS-2
Income Tax

Income Tax
Interest on Loan taken to repay previous home loan allowable
Income Tax

Income Tax
Income arising out of trading of commodities at unrecognized stock exchange amounts to speculation income
Income Tax

Income Tax
Amended section 32(2) by Finance Act, 2001 applicable from A.Y. 2002-03 &subsequent years
Income Tax

Income Tax
TDS deductible on transponder fees paid to non-resident
Income Tax

Income Tax
Reopening u/s 148 not sustainable in absence of reason to believe that income has escaped assessment
Income Tax

Income Tax
In case of Encumbered Property, Stamp Duty value cannot be adopted as Sale Value
Income Tax

Income Tax
