Courts: ITAT Mumbai
5,844 articlesIncome Tax
Income Tax
AMP expenditure without agreement with AE is not an international transaction
Income Tax
Income Tax
Pre-School falls in the term 'education' as envisaged u/s 2(15)
Income Tax
Income Tax
Security deposit forfeited against outstanding rent is allowable
Income Tax
Income Tax
All surrounding circumstances to a transaction is to be examined by AO in deciding genuineness of a claim
Income Tax
Income Tax
CIT cannot revise assessment for issues already examined by AO
Income Tax
Income Tax
Demolition/Redevelopment not amounts to transfer, so no withdrawal of 54F
Income Tax
Income Tax
Commercial Guarantee by Co. to its subsidiary can’t be considered same as that of provided by Bank for ALP
Income Tax
Income Tax
Penny Shares cannot be treated as bogus if documents are in order
Income Tax
Income Tax
Preference shares Redemption not taxable as deemed dividend
Income Tax
Income Tax
Trading in cash & derivative segment cannot be splitted as speculative & non-speculative
Income Tax
Income Tax
Transfer of leasehold rights in land won’t attract Section 50C
Income Tax
Income Tax
If DTAA does not specifically treat consideration for use of ‘computer software’ as Royalty, such consideration cannot be taxed as Royalty under DTAA
Income Tax
Income Tax
Raising of invoices per se won’t result in accrual of income
Income Tax
Income Tax
