Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Royalty received in pursuance to agreement entered into before 1976 is not covered u/s. 115A of the Income Tax Act
Income Tax
Income Tax
TDS — Matter remitted to AO to decide whether the payments made to the parent company on account of reimbursement of expenses
Income Tax
Income Tax
Mere admission of Appeal by High Court sufficient to cancel penalty U/s. 271(1)(c) of the Income Tax Act, 1961
Income Tax
Income Tax
Business expenditure — Entitlement provided to assessee for deduction of lease rentals on windmills used for purpose of business
Income Tax
Income Tax
Volume in shares not deciding factor to hold assessee trader
Income Tax
Income Tax
Large number of transactions can not be the sole criterion to treat Profit from Shares as business income
Income Tax
Income Tax
Losses arising to Foreign Institutional Investors due to cancellation of foreign exchange forward contract are capital in nature
Income Tax
Income Tax
Lending of shares cannot be construed as transfer within the definition of "transfer" giving rise to capital gains tax
Income Tax
Income Tax
Revision U/s. 263 is void if Reason not stated in show cause notice – ITAT Mumbai
Income Tax
Income Tax
Tribunal can extend stay beyond 365 days if delay not attributable to assessee
Income Tax
Income Tax
Revaluation reserve not routed through Profit and Loss Account could not be added to net profit while computing the book profit for the purpose of MAT
Income Tax
Income Tax
Transfer Pricing – ACIT vs. M/s. NGC Network (India) Pvt. Ltd.
Income Tax
Income Tax
Mumbai Tribunal holds that segmental accounts should be considered for the computation of the Profit Level Indicator
Income Tax
Income Tax
