Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Section 14A could only be invoked in presence of exempt income
Income Tax
Income Tax
AO has to strike off & specify the limb to initiate penalty proceedings
Income Tax
Income Tax
Web Hosting Services to Indian Entities cannot be treated as FTS
Income Tax
Income Tax
Gain from High volume of trade in shares held for very short period is Business Gain
Income Tax
Income Tax
Set off of long-term capital loss on sale of unquoted equity shares against gain on sale of property
Income Tax
Income Tax
S. 195 TDS provisions applies only when remittance results in taxable income
Income Tax
Income Tax
Asset holding period should be computed from the date of allotment letter
Income Tax
Income Tax
Deemed dividend provisions not applicable if Assessee is neither registered nor beneficial shareholder of payer company
Income Tax
Income Tax
Sec. 10AA Eligible unit’s loss can be set off against income of other units
Income Tax
Income Tax
Addition for Bogus Purchases based merely on statements and not backed by any material evidences is not sustainable
Income Tax
Income Tax
Date of Acquisition for determining Capital Gain: – Date of Full Payment Vs. Date in Registered Document
Income Tax
Income Tax
ITAT allowed builder to adjust rent received against WIP as it was linked with development of Property
Income Tax
Income Tax
Genuineness of Share Transaction cannot be suspected merely for Irregularities of Share Broker
Income Tax
Income Tax
