Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Post amendment in S.36(1)(vii), assessee is not required to demonstrate that debt is bad
Income Tax
Income Tax
No disallowance u/s 14A if tax-free investments capable of taxable income
Income Tax
Income Tax
No TDS u/s.194C in absence of contract between contractor & sub-contractor
Income Tax
Income Tax
No s. 14A disallowance if loan utilized for capital contribution in Partnership Firm
Income Tax
Income Tax
Depreciation on Assets not used for the purpose of business – Allowability
Income Tax
Income Tax
Non-occupancy charges received by Housing society not taxable
Income Tax
Income Tax
Assessee entitled to depreciation on vehicle purchased but not registered in his name
Income Tax
Income Tax
Professional services rendered does not fall in the definition of ‘royalty’
Income Tax
Income Tax
If assessee has no right on ‘goodwill enhancement’, payment for use of trade mark is revenue expenditure
Income Tax
Income Tax
Disallowance of Interest on Term Loan U/s. 43B
Income Tax
Income Tax
Sale of development rights taxable in the year of transfer though consideration is received in subsequent years
Income Tax
Income Tax
In the absence of specific valuation of assets/liabilities and goodwill, depreciation on goodwill created in the books of account at the time of amalgamation not allowable
Income Tax
Income Tax
Transfer of development rights completes when possession of land given with it
Income Tax
Income Tax
