Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Whether, even if no incriminating document is found during the search but assessee makes some voluntary disclosure, penalty is still warranted?
Income Tax
Income Tax
If the addition has been restored to the file of A.O., the penalty on this aspect should also be restored to the file of A.O. for taking a fresh decision
Income Tax
Income Tax
Whether Compensation received for termination of the joint venture is capital or Revenue receipt?
Income Tax
Income Tax
Preference Share Redemption not taxable as deemed dividend & amounts to ‘transfer’
Income Tax
Income Tax
Penalty for inadmissibility of legal claim not justified
Income Tax
Income Tax
‘False and frivolous, submissions by CIT (DR) before ITAT constitute ‘criminal contemp’ and justify recovery of costs from salary
Income Tax
Income Tax
The expression ‘may also be taxed’ used in Article 7 permits only the State of Source to tax such income and the State of Residence is precluded from taxing such income
Income Tax
Income Tax
CIT(A) cannot dismiss the assessee’s appeal without adjudicating upon the question as to whether the law to s 248, as amended with effect from 1 June 2007, was applicable or not
Income Tax
Income Tax
Payment made for accreditation not covered by the definition of ‘royalty’ under Article 13(3) of India UK tax treaty
Income Tax
Income Tax
If Additions based on seized materials sustained, penalty is warranted
Income Tax
Income Tax
Payment for software cannot be treated as a payment for ‘process’ liable to be taxed as royalty – ITAT Mumbai
Income Tax
Income Tax
Lack of good faith and due diligence cannot be inferred when the grounds on which ALP determined by the assessee has been rejected are reasonably debatable
Income Tax
Income Tax
Fees received by KPMG for assisting an Indian Company in acquisition of Sugar mills in Brazil is not Fees for Technical Services under the Income-tax Act
Income Tax
Income Tax
