Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Determination of ALP- TNM Method requires comparison of net profit margins and not operating margins of enterprises
Income Tax
Income Tax
Assessee in garb of entering hedging transaction cannot seek to enter into speculative transaction in any stocks or shares other than one held by him as inventory
Income Tax
Income Tax
Allowability of Set off of brought forward business against the profits on sale of business assets which are assessed to
Income Tax
Income Tax
Consideration paid for goodwill on acquisition of running business is eligible for depreciation
Income Tax
Income Tax
Filing stay application before the lower authorities is directory and mandatory for filing stay application before ITAT
Income Tax
Income Tax
Allowability of premium paid in excess of face value of investments under HTM category
Income Tax
Income Tax
‘Market rate’ for inter divisional notional transfer price cannot be based on rate determined by the Regulator
Income Tax
Income Tax
Allowability of Contributions to superannuation fund, not in the nature of initial or ordinary annual contribution
Income Tax
Income Tax
Tax credit for tax withheld cannot be denied to the payee upon subsequent refund of the TDS to the deductor
Income Tax
Income Tax
Interest on fixed deposits effectively connected with PE is taxable as Business Income
Income Tax
Income Tax
Transfer Pricing- Supernormal profit making companies should be excluded from the comparable set
Income Tax
Income Tax
Authorised Dealer not liable to deduct tax on remittance to non-resident of sale proceeds representing short term capita
Income Tax
Income Tax
Tax deductor is entitled to interest on delayed refund when it is ordered to deduct tax even though no such liability ex
Income Tax
Income Tax
