Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Deduction U/s. 10B can be claimed on export of customized electronic data or legal database
Income Tax
Income Tax
Denial of NBFC registration does not decide issue of carrying on business
Income Tax
Income Tax
Discount on sales cannot be regarded as Commission liable to TDS U/s. 194H
Income Tax
Income Tax
Payment for annual maintenance contracts could not be classified as fee for technical services
Income Tax
Income Tax
Receipt of alimony from ex-husband is nothing but Gift and is exempt
Income Tax
Income Tax
Accommodation entries: AO cannot make addition without showing that explanation of Assessee is not satisfactory or incorrect
Income Tax
Income Tax
Intimation issued U/s. 143(1) cannot stop Assessee from filing revised return
Income Tax
Income Tax
Capital gain chargeable only on transferor and not on transferee: No Tax on firm on crediting Revaluation Surplus to Retiring Partners A/c
Income Tax
Income Tax
Section 13(3) : ITAT upheld exemption to trust who received grant from ABN AMRO Foundation & RBS Bank India
Income Tax
Income Tax
TDS on AMC of medical equipments by Hospital- Section 194C or Section 194J?
Income Tax
Income Tax
Section 14A cannot be applied to losses due to diminution in value of investments due to merger/amalgamation
Income Tax
Income Tax
12 principles governing section 44BB culled out from various judgments
Income Tax
Income Tax
Reopening of assessment beyond a period of 4 years to make fishing inquiries not justified
Income Tax
Income Tax
