Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
No Condonation of Delay for gross negligence, inaction and laches
Income Tax
Income Tax
No penalty for mere disallowance u/s.40(a)(ia) of expenses claimed
Income Tax
Income Tax
ITAT allows Sub-Brokerage expenses against Real Estate Commission Income
Income Tax
Income Tax
In case of gifted assets index to be taken of the year in which acquired by previous owner
Income Tax
Income Tax
Employees’ PF/ ESI Contribution allowable as a deduction u/s 36(1)(va) if paid by due date prescribed therein
Income Tax
Income Tax
Loan Prepayment charges allowed as deduction from house property income
Income Tax
Income Tax
TP- Comparability of High End Cos with Low End Cos in ITES/ BPO Sector
Income Tax
Income Tax
Loss on foreign currency forward contracts which is not in respect of specified export or import is speculation loss
Income Tax
Income Tax
AO can invoke Rule 8D only when he records satisfaction in regard to the correctness of the claim of the assessee
Income Tax
Income Tax
Rental income from business centre is business income
Income Tax
Income Tax
Tribunal can allow credit u/s. 90 which was inadvertently mentioned as ‘Advance tax’
Income Tax
Income Tax
Transfer Pricing -Domestic leg of cross-border deal, even if consequential to overseas deal by parent AE, not covered if terms not dictated by parent AE
Income Tax
Income Tax
Mere facilitation services with regard to the selection of awardees isn’t a technical service
Income Tax
Income Tax
