Courts: ITAT Mumbai
5,841 articlesGoods and Services Tax
Goods and Services Tax
Prepayment of sales tax deferral loan on payment of net present value of future liability cannot be classified as remission
Income Tax
Income Tax
Depreciation on assets acquired out of foreign currency loans
Income Tax
Income Tax
The CIT must give reasons and basis for his conclusion that the order sought to be revised is erroneous
Income Tax
Income Tax
Profit on frequent purchase and sale of shares in short period by assessee has to be treated as `income from business’
Income Tax
Income Tax
Payment made for renewal of DOT licence should not fall under section 35ABB as it would fall more appropriately u/s 37
Income Tax
Income Tax
Purchase price of generic unpatented APIs from associated enterprises can be benchmarked against the price of same APIs
Income Tax
Income Tax
Gift in kind taxable only if received on or after 1-9-2004 under the provisions of Section 56(2)(v)
Income Tax
Income Tax
Surrender of Us-64 for conversion into UTI tax free bonds would not amount to transfer for purpose of section 45
Income Tax
Income Tax
TDS Credit Right of Payee- The Refund Made To the Tax Deductor, Even If Wrongful, Has No Adverse Impact on the Rights of the Assessee
Income Tax
Income Tax
A computer software when put into a media and sold, it becomes goods like any other audio cassette
Income Tax
Income Tax
Holding period for purposes of computation of capital gain is relevant only in relation to shares held as investment
Income Tax
Income Tax
Raising a legal claim, even if it is ultimately found to be legally unacceptable, cannot amount to furnishing of inaccurate particulars of income.
Income Tax
Income Tax
When an assessee-company exploits its property to earn income in form of rent, rental income received by assessee is chargeable to tax under head "income from house property" and not under head "profits and gains of business"
Income Tax
Income Tax
