Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Receipt of compensation by Sushmita Sen in lieu of settlement of a sexual harassment case not liable to tax
Income Tax

Income Tax
Section 14A not applies to income based upon principle of mutuality
Income Tax

Income Tax
ITAT on Eligibility of Education expenses by company for its Director
Income Tax

Income Tax
No disallowance U/s. 40A(3) on Payment by debtor directly to creditor of assessee through banking channel
Income Tax

Income Tax
Addition not justified in section 153A assessments where no incriminating material found
Income Tax

Income Tax
Compensatory payments to foreign companies not having PE in India not liable for TDS U/s. 195
Income Tax

Income Tax
Amount received by retired partner from partnership firm cannot be claimed as exempt U/s. 10(2A)
Income Tax

Income Tax
Reopening based on reason to suspect is invalid
Income Tax

Income Tax
No penalty on excess depreciation claim for bona fide reasons
Income Tax

Income Tax
TDS deductible on delayed pay-in-charges payable to sharebroker for making delayed payment
Income Tax

Income Tax
No liability to deduct TDS if income not chargeable to tax in the hands of recipient
Income Tax

Income Tax
Portfolio Management Fees allowable as an expenditure
Income Tax

Income Tax
Appellate Authority to decide an issue on Both Merits and jurisdiction if challenged on both basis
Income Tax

Income Tax
