Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
AO cannot tax Notional interest on interest-free advance if advance is made out of interest free funds
Income Tax
Income Tax
If transactions are at ALP no further income can be said to be attributable to assessee in India from PE
Income Tax
Income Tax
Notice by affixture to avoid expiration of time limit to serve notice is invalid
Income Tax
Income Tax
TDS credited can be claimed on Unrealised Rent / Bad Debts
Income Tax
Income Tax
A person can be both trader and investor in respect of shares
Income Tax
Income Tax
No Tax on Capital Gain earned by Singapore-Company on Sale of Debt Instrument in India under Article 13(4) of DTAA
Income Tax
Income Tax
Section 54 exemption cant be denied for delayed cheque deposit by builder
Income Tax
Income Tax
Income from Assignment of patent for exploiting it commercially is Capital Gain
Income Tax
Income Tax
House property Income cannot be assessed as business Income without valid reasons
Income Tax
Income Tax
Bogus capital gain: Mere Sec. 131 Statement not sufficient for addition
Income Tax
Income Tax
Prior to 1.6.2013 Seized cash allowed to be Adjusted towards Advance Tax
Income Tax
Income Tax
TDS on Payment to Radio Jockies – Section 192 Vs. Section 194J
Income Tax
Income Tax
Failure to specify exact charge in section 274 notice makes it invalid
Income Tax
Income Tax
