Courts: ITAT Mumbai
5,844 articlesIncome Tax
Income Tax
When AO has conducted an enquiry and taken a possible view u/s 263, then CIT cannot take a different view
Income Tax
Income Tax
Gains on buying and selling of shares and mutual funds trading income or capital income – ITAT referred matter back to A.O.
Income Tax
Income Tax
Waiver of principle amount of ‘non trading term loan’ can not be taxed
Income Tax
Income Tax
S. 54EC– 6 months period to be reckoned from the end of the month in which transfer takes place
Income Tax
Income Tax
Unless a non-resident earns income from business operations carried out in India, such income cannot be deemed as accruing or arising in India
Income Tax
Income Tax
S. 80HHC -Sale value less face value of the DEPB will represent profit on transfer of DEPB
Income Tax
Income Tax
CIT(A) should admit and examine additional evidence submitted by the Assessee
Income Tax
Income Tax
s.254(2)- Rectification application can be moved within the period of four years from the date of Tribunal Order
Income Tax
Income Tax
Transfer Fees received from Members in excess of those provided in by law by a plot society not taxable
Income Tax
Income Tax
Transfer pricing – Non-charging of interest in the controlled transactions is comparable with that of non-charging from the uncontrolled transactions, no transfer pricing adjustment can be made on this count
Income Tax
Income Tax
Stay of Demand -ITAT asks to furnish surety to Assessing Officer
Income Tax
Income Tax
Assessee entitled to claim deduction both under Sec.36(1)(vii) and Sec.36(1)(viia) of the Act but amount of deduction shall not exceed the amount by which such debt or part thereof exceeds the credit balance in the provision for bad and doubtful debts account
Income Tax
Income Tax
Interest payable U/s. 220(2) to be computed from the date of fresh assessment order if original been set aside
Income Tax
Income Tax
