Courts: ITAT Mumbai
5,843 articlesIncome Tax
Income Tax
Usance interest paid under letter of credit liable for TDS
Income Tax
Income Tax
Branch is not the PE in respect of the business done out of the supplies made by foreign principal
Income Tax
Income Tax
Amount received from sister concern cannot be treated as unexplained only on the basis that sister concern shows lower profit
Income Tax
Income Tax
Non TDS on sale of product
Income Tax
Income Tax
Transfer Pricing – Segmental accounts of assessee required to be considered for determination of assesses profit to total cost from international transaction
Income Tax
Income Tax
Software Customisation is ‘production’ of computer program and entitled for S. 10B benefits
Income Tax
Income Tax
Discount on debentures issued for construction of house property allowable
Income Tax
Income Tax
Interest paid by PE of foreign bank to H.O. deductible in hands of PE, But same interest taxable in hands of H.O.
Income Tax
Income Tax
Penalty u/s. 271F for failure to furnish return u/s. 153A
Income Tax
Income Tax
Deemed let Out property – ALV cannot exceed standard rent under Rent Control Act
Income Tax
Income Tax
Expenditure having no nexus with the earning of tax free income can not be disallowed u/s. 14A
Income Tax
Income Tax
Genuineness of advances received towards booking by the various persons in the earlier years
Income Tax
Income Tax
Assessee entitled to deduction u/s.801C on amount disallowed u/s.40(a)(ia)
Income Tax
Income Tax
