Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Assessee liable to deduct TDS under s 194C at 2 per cent on payment made for hiring the studio and utilising the dubbing facilities, which included service through the studio staff
Income Tax
Income Tax
Exploitation of immovable property by way of complex commercial activities is business income
Income Tax
Income Tax
Payment for use of disk space is not royalty
Income Tax
Income Tax
If defects in Form 15H are curable then AO to provide opportunity to the Assessee before making any disallowance for non deduction of TDS
Income Tax
Income Tax
Whether in the case of Government securities, interest accrues on day to day basis or only on the coupon dates?
Income Tax
Income Tax
Pre-operative expenses and registration fee paid to SEBI are allowable as intangible asset and assessee can claim depreciation on the same
Income Tax
Income Tax
Whether when the title of the assessee on the impugned land is not clear, income arising from transfer of such land is to be treated as capital gain or income from other sources?
Income Tax
Income Tax
For making additions, FIR is contemporaneous evidence and the contents of the same cannot be ignored in the light of self-serving documents
Income Tax
Income Tax
Where no proof of gifts received on surrender of tenancy rights penalty imposable u/s. 271(1)(c)
Income Tax
Income Tax
Once the refund becomes due, the interest is payable as per the provisions of section 244A of the Income Tax Act, 1961
Income Tax
Income Tax
Mere making of a claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars
Income Tax
Income Tax
When additions not made in respect of ground for which reassessment is resorted to, no other additions can be made in the course of such reassessment proceedings
Income Tax
Income Tax
Section 197A(1A) merely requires a declaration to be filed by the payee of the interest, and once it is filed the payer not liable to deduct TDS therefrom under s 194A and no disallowance can be made under s 40(a)(ia)
Income Tax
Income Tax
