Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Right to set-off capital loss is a vested right not affected by amendment
Income Tax

Income Tax
Interest from Partnership firm to be taxed on accrual basis
Income Tax

Income Tax
No tds deductible on payment for banner advertisement to Yahoo Inc. USA
Income Tax

Income Tax
Section 14A applies even if the securities are held as stock-in-trade
Income Tax

Income Tax
Guarantee commission Income should be spread over the period to which it relates
Income Tax

Income Tax
Applicability of Interest u/s. 234D to A.Y. commencing before 1-6-2003
Income Tax

Income Tax
S. 54F Exemption cannot be denied for delay in possession of property
Income Tax

Income Tax
Mere fact that the asset purchased had been leased back & vendor had undertaken to pay lease charges can not per se lead to the conclusion that transaction is sham
Income Tax

Income Tax
Non compete fees for giving up right to carry on business is taxable as business income
Income Tax

Income Tax
Entire unaccounted sales cannot be undisclosed income of assessee if Purchase is duly accounted
Income Tax

Income Tax
S. 115JA Doubtful debts debited to the P&L Account has to be added for book profit
Income Tax

Income Tax
Income from providing services to tenants is taxable as business income
Income Tax

Income Tax
Section 44AC covers only expenditure the benefit of which derived both by Head Office & Branch
Income Tax

Income Tax
