Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Payments for purchase of Software not Royalty – ITAT Mumbai
Income Tax
Income Tax
Charitable trust is not invalid merely because settlor or Poor Relative of settlor is one of the beneficiary
Income Tax
Income Tax
S.68 If assessee fails to prove identity & credit worthiness of creditor than AO can treat the loan as income
Income Tax
Income Tax
Agent not liable for tax on income earned on behalf of principal but only for charges received for his service
Income Tax
Income Tax
If a pure question of law arises for which facts are on record of the authorities below, the question should be allowed to be raised if it is necessary to assess correct tax liability
Income Tax
Income Tax
Penalty u/s. 271(1)(c) cannot be imposed on a debatable issue
Income Tax
Income Tax
Benefits granted to a charitable institution cannot be extended to its substantially amended objects
Income Tax
Income Tax
Taxability of income in hands of a non-resident not a relevant consideration for treating a resident to be an agent of a non-resident
Income Tax
Income Tax
DTAA cannot create any fresh tax liability which is not provided under Income Tax Act
Income Tax
Income Tax
If non-resident agent operates outside country, no part of his income arises in India
Income Tax
Income Tax
RPM most appropriate method for computing ALP of transaction wherein the taxpayer involved in purchase & resale of finished goods
Income Tax
Income Tax
Disallowances u/s 40(a) not applicable to charitable trust/institution u/s 11
Income Tax
Income Tax
Will can not be rejected as valid document merely on the ground that it is neither registered nor notarized or was not found during search
Income Tax
Income Tax
