Courts: ITAT Mumbai
5,844 articlesIncome Tax
Income Tax
ITAT restored the matter to CIT(A) as order was by passed him in haste
Income Tax
Income Tax
Exemption U/s. 10(23C)(iv) not available if assessee has not maintained separate books of account for the activities which are in the nature of business
Income Tax
Income Tax
Income received by a foreign company for granting film distribution rights not ‘royalty’
Income Tax
Income Tax
Loss arising on sale of shares of wholly owned subsidiary deductible as business loss
Income Tax
Income Tax
Rate applicable to LTCG cannot be applied for gain on depreciable asset
Income Tax
Income Tax
Despite Dependence, Arms’ Length Agent is Not Permanent Establishment (PE)
Income Tax
Income Tax
14A applicable even for the period when Rule 8 was applicable
Income Tax
Income Tax
Exchange loss on refund of advances from customer allowable irrespective of use of funds
Income Tax
Income Tax
Royalty payment approved by RBI under FERA, 1973 considered adequate approval as per Industrial policy of the Government of India
Income Tax
Income Tax
Non-prospecting related expenditure incurred prior to commencement of mining is deductible u/s. 37 of the Income-tax Act
Income Tax
Income Tax
Non-compete fees accrues on the appointed date of the Scheme and not in the year of approval
Income Tax
Income Tax
Transfer fee received from the incoming Members is exempt on the principles of mutuality in the case of co-operative housing societies
Income Tax
Income Tax
Addition under S. 68 cannot be made for loan taken in earlier years
Income Tax
Income Tax
