Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Bar u/s 205 comes into force only after it is proved that TDS was deducted at source – ITAT Mumbai
Income Tax
Income Tax
When assessee has sufficient own funds, no disallowance for amount given on loan as interest free
Income Tax
Income Tax
Whether when assessee provides software services, expenses incurred on development of software are revenue ?
Income Tax
Income Tax
Composite consideration for share transfer and non-compete cannot be split up to tax non compete separately – ITAT Mumbai
Income Tax
Income Tax
Separate non-compete receipt in addition to share transfer taxable as business income – ITAT Mumbai
Income Tax
Income Tax
Reduction of equity share capital not subject to capital gains – ITAT Mumbai
Income Tax
Income Tax
PMS Fees not deductible against capital gains. Despite dissenting orders, reference to Special Bench not necessary – ITAT Mumbai
Income Tax
Income Tax
Whether the clients liable to tax in India on the capital gains and if yes, whether the bank is required to deduct tax at source on the remittance?
Income Tax
Income Tax
Interest on income tax refund can be set-off against interest on delayed payment
Income Tax
Income Tax
Dividend Distribution Tax not dependent on eventual taxability of dividend income
Income Tax
Income Tax
Transfer Pricing – Benchmark cannot be applied on a global basis but has to be on a transaction basis ; Tribual explains Important Principles of Cost Plus, CUP and TNMM
Income Tax
Income Tax
Company can follow cash accounting system for tax purposes even though section 209(3) of Companies Act mandates accrual system
Income Tax
Income Tax
Transfer Pricing – Important Law On ‘Comparable Uncontrolled Transaction’ Explained
Income Tax
Income Tax
