Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Assessee eligible for deduction U/s. 80IB(10) on SRA project developed under scheme of State Government duly notified by CBDT
Income Tax
Income Tax
Method adopted by Assessee for determining ALP cannot be rejected without showing fallacies in method adopted by Assessee
Income Tax
Income Tax
No addition to be made in block assessment if no incriminating material found during search
Income Tax
Income Tax
Reassessment Notice u/s. 148 notice issued by a non-jurisdictional AO is not valid
Income Tax
Income Tax
TPO cannot determine ALP of Project at NIL if Assessee submit all relevant documents & bills
Income Tax
Income Tax
S. 54F benefit available even on Value exceeding actual consideration due to deemed fiction U/s. 50C
Income Tax
Income Tax
Assessee entitled to relief U/s. 91 in respect of tax paid in Bhutan on income earned in Bhutan
Income Tax
Income Tax
Addition U/s. 50C justified even in case of depreciable Asset if Assessee not challenges the value adopted by stamp valuation authority
Income Tax
Income Tax
TPO must justify arm’s length margin fixed by it
Income Tax
Income Tax
No Tax payable by Canadian Company on fees for included services by virtue of article 12(5)(a) of DTAA
Income Tax
Income Tax
Presumption as to validity of document wouldn’t discharge burden of proof cast on assessee U/s. 68, 69, 69A etc.
Income Tax
Income Tax
Matter related to Applicability of TDS on payments of air fare to freight agents located abroad remanded back to ITO
Income Tax
Income Tax
AO must make a reference to Valuation Officer in terms of S. 50C(2) if assessee objectes to stamp duty valuation
Income Tax
Income Tax
