Courts: ITAT Mumbai
5,844 articlesIncome Tax
Income Tax
Interest on I-T refund received by foreign company taxable as interest income
Income Tax
Income Tax
Section 50C not applicable to tenancy rights and unregistered document
Income Tax
Income Tax
Payment of commission to Indian agent at arm’s length price does not relieve non-resident from further attribution of profits to PE in India
Income Tax
Income Tax
Consideration received by Assessee for software not royalty
Income Tax
Income Tax
Disallowance U/s. 14A as per Rule 8D can not be made for the period prior to 01.04.2008
Income Tax
Income Tax
No Capital Gain on transfer of FSI credit by way of TDR if cost could not be ascertained
Income Tax
Income Tax
Commercial production of mineral oil as per sec. 80IB (9) involves the activity of extracting oil from underneath of surface and transport it for sale
Income Tax
Income Tax
Sharing of net revenues consistently in controlled & uncontrolled transactions held as a valid comparable uncontrolled price
Income Tax
Income Tax
Interest on borrowings made for acquiring shares in Malaysian company alongwith controlling interest is allowable
Income Tax
Income Tax
Additional depreciation allowable qua industrial undertaking & not qua the whole business
Income Tax
Income Tax
Once tax has not been deducted and even if such tax has been paid by the deductee, Disallowance u/s.40[a][ia] can be made
Income Tax
Income Tax
Owning of Pan,filing of return, Payment through banking channel not a conclusive proof that, the gift is genuine
Income Tax
Income Tax
Amount which was never routed through or debited the profit & loss account could not be considered for the purpose of determination of book profits
Income Tax
Income Tax
