Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Mere consent for transfer of tenancy rights from old to new tenant by landlord is not transfer
Income Tax

Income Tax
Taxability of Offshore services under DTAA post-amendment in S. 9(1)(vii)
Income Tax

Income Tax
S. 194H TDS not deductible on Sub-Brokerage on buying / selling of units of mutual funds
Income Tax

Income Tax
‘Royalty’ income taxable on receipt basis under India-USA treaty
Income Tax

Income Tax
TPO can take domestic unrelated parties as comparables if Assessee having similar transactions with them
Income Tax

Income Tax
AO requires to restrict himself only to year before him for considering whether there is any violation of s. 72A(2)
Income Tax

Income Tax
Dues of EPF, ESIC, etc., if deposited before due date of filing return, is allowable
Income Tax

Income Tax
Undisputed Tenancy Right is Capital Asset & Amount Received on its Surrender is Assessable as Capital gain
Income Tax

Income Tax
Demolition of house is ‘transfer’ & Exemption U/s. 54F may be withdrawn on such transfer
Income Tax

Income Tax
S. 194J Payment for Modeling to film actress Katrina Kaif not liable to TDS
Income Tax

Income Tax
TPO to furnish Assessee Info not available in Public domain on which he relied in selecting comparables
Income Tax

Income Tax
Insurance receipt on loss of stock & Technology transfer fee eligible for deduction U/s. 80HHC
Income Tax

Income Tax
S. 145A Value of inventory must include amount of excise duty paid on it
Income Tax

Income Tax
