Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Tax at source not deductible on reimbursement of cost
Income Tax
Income Tax
Recovery of expenses beyond normal period was in the nature of deemed loan in the hands of AEs and require TP adjustment
Income Tax
Income Tax
Notice served by ‘speed post’ is as valid as ‘registered post’ in the eyes of Law
Income Tax
Income Tax
Valuation of Derivatives can be done at cost or market price whichever is lower
Income Tax
Income Tax
Penalty not invokable if barred by limitation or there is absence of mala fide intention
Income Tax
Income Tax
Section 263 could be invoked if proper investigation not made
Income Tax
Income Tax
Addition based on mere loose papers not justified
Income Tax
Income Tax
Entire capital gains have to be included without computing benefits of indexation while computing 'book profits'
Income Tax
Income Tax
Allowing credit period to the AE has to be considered along with main international transaction of sale of goods
Income Tax
Income Tax
Income from subletting of property is to be assessed as business income
Income Tax
Income Tax
Transfer of beneficially held asset taxable as capital gains and not under other sources
Income Tax
Income Tax
Standby Maintenance Charges could not be termed as technical services u/s 9(1)(vii)
Income Tax
Income Tax
Businessman is best judge to decide its commercial expediency
Income Tax
Income Tax
