Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Claims not made in ROI can be made before & entertained by appellate authorities
Income Tax
Income Tax
Transaction with sister concerns at a comparatively low price not sufficient ground to reject Books
Income Tax
Income Tax
Deduction u/s. 80-IB(10) not dependent on manner of profit distribution among AOP members
Income Tax
Income Tax
Assessee entitled to Interest on TDS paid as per AO’s direction of which refund was granted subsequently by Appellate Authorities
Income Tax
Income Tax
Post amendment in s. 28(va) Non-compete fee is liable to be taxed under business income
Income Tax
Income Tax
Subscription to Tata Brand Equity contribution not liable to FBT in the absence of employer – employee relation
Income Tax
Income Tax
Every instance of addition does not ipso facto led to a conclusion that assessee is guilty of concealment
Income Tax
Income Tax
Assessment without providing Assessee opportunity to cross examining persons whose statements are used against assessee not justified
Income Tax
Income Tax
Referral fees received by Non Resident assessee not taxable in India
Income Tax
Income Tax
Brand creation expenses are revenue expenditure
Income Tax
Income Tax
S. 14A not applies to Share Application money as it is not an investment
Income Tax
Income Tax
Testing services through machines are technical services, but cannot be taxed as FTS if human intervention is missing
Income Tax
Income Tax
Non-resident French shipping company not to pay tax on business income unless it is having PE in India
Income Tax
Income Tax
