Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Matter remanded to TPO as comparables were never examined before Trnasfer Pricing adjustments
Income Tax
Income Tax
If internal and external comparables available then TPO justified in adopting CUP method for comparability analysis instead of TNMM applied by assessee
Income Tax
Income Tax
Perpetual sole occupancy right given to a shareholder is deemed dividend u/s. 2(22)(a)
Income Tax
Income Tax
Country who is party to a Treaty cannot unilaterally alter its provisions
Income Tax
Income Tax
Whether subscription made by garment manufacturer to online fashion website is royalty or not?
Income Tax
Income Tax
Mere Non-compliance with ICAI guidelines would not invite TP adjustment
Income Tax
Income Tax
SEZ profit not to be included in computation of Book Profit
Income Tax
Income Tax
Ceiling u/s. 44C applies to Expenses not directly attributable to Indian Branch
Income Tax
Income Tax
Rent Control Act applies only to bona fide letting out of properties & not to a colourable transaction
Income Tax
Income Tax
If Assessee claims higher deduction in revised return, AO must consider the same
Income Tax
Income Tax
Entertainment expenses cannot be disallowed U/s. 37(1) after omission of S. 37(2)
Income Tax
Income Tax
Permitting assessee to withdraw objections can’t be interpreted as DRP’s direction on merit
Income Tax
Income Tax
S.10A Foreign remittances to be credited within 6 months in a/c of assessee
Income Tax
Income Tax
