Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Transfer Pricing – DEPB benefit should be considered as part of turnover for working out profit margin
Income Tax
Income Tax
Exp. to S. 73 would apply even when entire business consists of purchase & sale of shares
Income Tax
Income Tax
Payment for supply of asset is FTS if developing technology is also made available to assessee
Income Tax
Income Tax
S. 271(1)(c) No cannot be imposed if despite addition tax effect not changes
Income Tax
Income Tax
Notional gains from derivatives held as stock-in-trade is taxable in year of realization
Income Tax
Income Tax
S. 194H TDS applicable on payment in the nature of commission, even in the absence of relationship of a principal & agent
Income Tax
Income Tax
Sec 50C Not Apply to Transfer of FSI & TDR
Income Tax
Income Tax
Sec. 50C not applicable to transfer of shares or indirect transfer of immovable property through share transfer
Income Tax
Income Tax
If ‘business income’ not taxable due to absence of PE in India, it cannot be taxed as ‘other income’
Income Tax
Income Tax
S.32 Depreciation allowable on goodwill paid for Purchase of clientele base of sub-broker
Income Tax
Income Tax
Block Assessment not sustainable if Notice u/s. 143(2) issued after expiry of prescribed period
Income Tax
Income Tax
Income received includes tax deducted in Korea on income of Indian branch of Japanese bank
Income Tax
Income Tax
Non Applicability of S. 44AD does not mean that profit will lower than 8% when turnover is more than Rs. 40.00 lacs
Income Tax
Income Tax
