Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
For claiming deduction U/s. 80IA(4), twin conditions that is investment in eligible project and execution of the project by itself, are required to be satisfied
Income Tax
Income Tax
Retraction of statement made during the survey after six months merely an afterthought – ITAT Mumbai
Income Tax
Income Tax
The word ‘may’ used in the sub-sec. (2) to sec. 50C do not give discretion to the A.O. to refer or not to refer the matter to the DVO
Income Tax
Income Tax
Non-compete Fees Paid pursuance to non-compete agreement not allowable as revenue expensiture – ITAT Delhi
Income Tax
Income Tax
CA Certificate has no decisive impact on taxability of non-residents income
Income Tax
Income Tax
Claim of bad debts allowable even if debts are of the same year – ITAT Mumbai
Income Tax
Income Tax
Transfer pricing provisions would be applicable to a transaction entered with an unrelated entity which is deemed associated enterprise
Income Tax
Income Tax
TP – Integral tests for a Cost Contribution Arrangement to be considered at ALP
Income Tax
Income Tax
Selection of a comparable company should be determined having regard to its functional comparability for the year under review and not with reference to preceding years
Income Tax
Income Tax
Amendment in Section 40(a)(ia) of Income Tax Act is not retrospective
Income Tax
Income Tax
Scrap in the nature of bye-product of industrial operations, would qualify for deduction u/s 80IB
Income Tax
Income Tax
Loss arising on year-end valuation of an interest rate swap allowable as a deduction – ITAT Mumbai
Income Tax
Income Tax
Whether the disallowance is rightly made u/s 14A by applying rule 8D prior to the amendment?
Income Tax
Income Tax
