Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Section 56 not applies to bonus & rights shares offered on proportionate basis
Income Tax
Income Tax
Exemption u/s.54EC allowable in respect of gains arising u/s. 50 from transfer of depreciable asset
Income Tax
Income Tax
BPO / KPO Companies – Companies in ITES cannot be classified into low-end BPO services and high-end KPO services for TP comparability analysis
Income Tax
Income Tax
S. 80-IB(10) – Limit on extent of commercial area applies only to projects approved after 01.04.2005
Income Tax
Income Tax
Allowability of Long term capital loss on sale of shares of a group company partly to a related buyer and partly to an unconnected third party buyer
Income Tax
Income Tax
Rejection of stay application merely because it will not cause any genuine hardship to assessee
Income Tax
Income Tax
Consideration for transfer of sales tax incentive taxable as revenue receipt
Income Tax
Income Tax
Provision for foreseeable loss made in accordance with guidelines of AS-7 allowable
Income Tax
Income Tax
Direct and exclusive NRI Desk expenses incurred by head office not hit by section 44C
Income Tax
Income Tax
Disallowance u/s 14A for the period before AY 2008-09, should be restricted to 2% of dividend income
Income Tax
Income Tax
Ratio decidendi of a judgment prevails upo the contrary obiter dicta of another judgment
Income Tax
Income Tax
Unclaimed liabilities Assessable As Income Despite No Write-Back on failure to prove genuineness
Income Tax
Income Tax
Liability Paid subsequently cannot be added to the income of the Assessee
Income Tax
Income Tax
