Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Error in e-filling of Income tax Return can be rectified u/s. 154 application
Income Tax
Income Tax
Loan advisory fees taxable in year of receipt itself & not over loan term, if not refundable in any case
Income Tax
Income Tax
TP adjustments must be made on the basis of actual transactions with AE
Income Tax
Income Tax
Housing Project of built-up area of more than 2000 sq. ft. not eligible for Deduction u/s. 80-IB (10)(d) from A.Y. 2005-06
Income Tax
Income Tax
Payment for supply of technical personnel in India not taxable as FTS
Income Tax
Income Tax
Income once assessed in a particular year cannot be assessed in any other year
Income Tax
Income Tax
Disallowed under garb of HO expenses if it doesn’t include executive or general admin expenses
Income Tax
Income Tax
Carry forward business losses & depreciation cannot be set off against profits of an undertaking while working out claim u/s. 10B
Income Tax
Income Tax
No Capital gain tax firm if it doesn’t distribute any capital asset to retiring partners
Income Tax
Income Tax
Whether reimbursement of traveling expenses received by non-resident assessee is taxable as fees for technical services?
Income Tax
Income Tax
Full value of consideration cannot be substituted by market value unless there is a proof for extra consideration
Income Tax
Income Tax
Interest on bad & doubtful debts kept in reserve account eligible for deduction u/s. 43D
Income Tax
Income Tax
In Computing ALP under CUP method , geographical market has to be kept in mind
Income Tax
Income Tax
