Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Deemed dividend provision not applicable on loan received from company engaged mainly in lending business
Income Tax
Income Tax
Whether casual contract workers can be considered as regular workers u/s. 80-IB(2)
Income Tax
Income Tax
Shipping Business -Insurance claim will qualify for deduction U/s. 33AC only if it represents business profits of assessee
Income Tax
Income Tax
For income tax Purpose Working of actuarial surplus in accordance with rule 2 of First Schedule to insurance Act is valid
Income Tax
Income Tax
Deduction u/s. 80-IA(4) available if assessee develops the infrastructure facility but do not operate or maintain the same
Income Tax
Income Tax
Commissioner cannot revise order passed by TPO u/s. 92CA(3)
Income Tax
Income Tax
All delivery based transaction may not be treated as investment activity
Income Tax
Income Tax
Payment for making logistic arrangements are not FTS even if the same require some managerial skill
Income Tax
Income Tax
Search Assessment u/s.153C is Void If AO’s Satisfaction Not Recorded
Income Tax
Income Tax
Royalties & FTS are liable to tax as per Article 12 of the India-USA treaty only on payment basis
Income Tax
Income Tax
No tax deductible on Income Paid to non Resident Company if same not taxable in its hands in India
Income Tax
Income Tax
‘Force of attraction rule’ to tax income not directly connected to PE in India – ITAT
Income Tax
Income Tax
Amount Paid to Non Resident for ‘film shooting services’ is it ‘fees for technical services’?
Income Tax
Income Tax
