Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Land acquired in exchange of land owned by father of assessee-How to determine cost of acquisition
Income Tax
Income Tax
DRP is required to pass proper and speaking order under s 144C after giving proper consideration to the submissions made on behalf of the assessee
Income Tax
Income Tax
ITAT Mumbai – For ‘Equipment Royalty’ u/s 9(1)(vi), control of equipment by payer essential
Income Tax
Income Tax
Commission received by foreign company for assistance in arranging cargo transportation was taxable in India on account of ‘business connection’
Income Tax
Income Tax
Payment of commission in lieu of dividend is Tax Avoidance
Income Tax
Income Tax
Even prior to assessment year 2008-09, when rule 8D was not applicable, the AO had to enforce the provisions of sub-section (1) of section 14A
Income Tax
Income Tax
Transfer Pricing – Even Loss/High-Profit Companies Can Be Compared
Income Tax
Income Tax
Assessee entitled to deduction u/s 80IB(10) for residential cum commercial building approved by the local authority before insertion of clause (d) in s. 80-IB(10) w.e.f. 1st April, 2005 which is prospective and not retrospective
Income Tax
Income Tax
Inactivity for a limited period does not mean that business ceased to exist. Accordingly, expenditure is allowable even though no business income is earned during such period
Income Tax
Income Tax
Allowability of Interest when Assessee has also advanced interest free loan to sister concern
Income Tax
Income Tax
Period of limitation for CIT order u/s 263 for issue, which is not the subject matter of reassessment
Income Tax
Income Tax
If assessee fails to include modvat credit in closing stock value, AO not right in making additions on this ground U/s. 145A
Income Tax
Income Tax
If AO has examined the issue of loss arising out of fluctuation in foreign exchange, then reassessment cannot be initiated
Income Tax
Income Tax
