Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Loss due to fluctuation in foreign exchange liabilities allowable
Income Tax
Income Tax
Pre Rule 8D Expenses to earn Exempt Income to be disallowed on reasonable basis
Income Tax
Income Tax
S. 2(47) Conversion of tenancy into ownership is ‘transfer’
Income Tax
Income Tax
No functional incomparability if TPO not reject a comparable on same ground
Income Tax
Income Tax
Principle of mutuality cannot be destroyed just because funds not parked with members
Income Tax
Income Tax
Operation of Rule 8D only from 2008-09 onwards
Income Tax
Income Tax
S. 90(2) applies to the extent beneficial to assessee
Income Tax
Income Tax
3rd Member opinion binding on Account member
Income Tax
Income Tax
ITAT may dismiss appeal for want of prosecution
Income Tax
Income Tax
Real not notional tax effect to be considered while computing monetary ceiling for appeals filed prior to 15.5.2008
Income Tax
Income Tax
Amendment to s. 40(a)(ia) retrospective from 1.4.2005
Income Tax
Income Tax
No penalty in absence of finding that return filed is incorrect or erroneous or false
Income Tax
Income Tax
Usance interest paid under letter of credit liable for TDS
Income Tax
Income Tax
