Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Interest on surplus funds, sales tax & excise refunds not eligible for exemption U/s. 10B
Income Tax
Income Tax
Loss to bank on revaluation of investment in G-Sec. is ‘revenue’ loss; Reassessment not justified
Income Tax
Income Tax
Objection before DRP can be filed by assessee in person or by his agent
Income Tax
Income Tax
Expenditure incurred after set up of business allowable even if Commercial production not started
Income Tax
Income Tax
No Logic in Rejection of CUP method on the ground that there was difference in dates of transactions with AEs and non AEs
Income Tax
Income Tax
Notional foreign exchange gains or losses is to be taken into account in computation of income
Income Tax
Income Tax
Cost of acquisition by successor during succession will not form part of cost of Asset
Income Tax
Income Tax
For properties acquired prior to 1-4-1981, cost of acquisition will be FMV as on 1-4-1981
Income Tax
Income Tax
WOA in joint names of different individuals can lead to a valid assessment/s u/s.153A
Income Tax
Income Tax
Notional depreciation not allowable while computing value of assets for wealth tax
Income Tax
Income Tax
Transfer pricing provisions do not put any cap on number of comparable to be selected by TPO
Income Tax
Income Tax
Allowability of expenses incurred on higher studies of director’s son
Income Tax
Income Tax
Deduction U/s. 10A allowable before setting off of losses and unabsorbed depreciation
Income Tax
Income Tax
