Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Despite deferment of Consideration capital gain taxable in the year of transfer
Income Tax
Income Tax
No disallowance u/s. 14A in relation to shares held as stock-in-trade
Income Tax
Income Tax
Validly of transfer of shares by way of gift?
Income Tax
Income Tax
Fees & Other Consultancy Expenses related to Income-tax matters are allowable
Income Tax
Income Tax
No Section 14A disallowance against expenses incurred to earn income eligible for deduction
Income Tax
Income Tax
S. 14A Expenses incurred in relation to the income which does not form part of ‘business profits’ cannot be allowed as deduction
Income Tax
Income Tax
Inclusion of ‘closing amount of Modvat’ in closing stock without modifying figures of purchases, sales & opening stock not justified
Income Tax
Income Tax
Where insufficient details were furnished to prove justification of applicability of CUP method, matter required fresh adjudication
Income Tax
Income Tax
No Penalty on tax payable as per MAT provisions if tax under normal Provisions is Nil
Income Tax
Income Tax
In the absence of PE, Business profit of eBay from India Specific websites not taxable
Income Tax
Income Tax
Object which seeks to promote or protect interest of a particular trade or industry is object of public utility
Income Tax
Income Tax
No disallowance for non deduction of TDS on amount credited / Paid after receipt of Nil Rate Certificate
Income Tax
Income Tax
Section 14A – No disallowance when no expenditure on tax free income
Income Tax
Income Tax
