Courts: ITAT Mumbai
5,844 articlesIncome Tax
Income Tax
If liabilities are outstanding provisions of sec.41(1) not attracted
Income Tax
Income Tax
Terrace Letting Income is income from house property
Income Tax
Income Tax
Merely on the ground that local purchase bill or custom clearance receipt not produced, genuineness of gift cannot be disputed
Income Tax
Income Tax
Deduction u/s.10A not allowable if company is formed by splitting and reconstruction of the existing business/undertaking
Income Tax
Income Tax
Commission to Directors as per Companies Act, 1956 authorised by Shareholders allowable
Income Tax
Income Tax
Profits from participation of cargo under ‘Slot Arrangement’ not eligible for benefit of Article 8 of India-Germany tax treaty
Income Tax
Income Tax
Deduction U/s. 10(10D) available on Life Insurance Policy sum received from foreign Insurance Company
Income Tax
Income Tax
ATM is a computer equipment depreciation allowable at 60%
Income Tax
Income Tax
Single transaction cannot be accepted in part as speculative transaction and part in non speculative transaction
Income Tax
Income Tax
Addition on the basis of Diffrence in TDS and Commission – Reimbursed expenditure cannot be taken as income
Income Tax
Income Tax
Expenditure on addition or augmentation of profit making apparatus the nature of the expenditure would be capital
Income Tax
Income Tax
Fair Rent, Actual Rent Received and Standard rent – ITAT referred back to AO to verify additional evidence
Income Tax
Income Tax
Assessee entitled to interest u/s.244A of on tax paid in pursuance of the order passed by A.O. u/s.195
Income Tax
Income Tax
