Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
No remission of liability on settlement of deferred sales tax liability at net present value
Income Tax
Income Tax
Routers and switches are to be included in block of `Computer’ entitled to depreciation at the rate of 60 percent
Income Tax
Income Tax
Stay Application in ITAT maintainable despite non-filing of stay petition before lower authorities
Income Tax
Income Tax
Non-Residents are allowed to toggle between the DTAA and the Income tax Act, whichever is beneficial to them
Income Tax
Income Tax
An Asset management company can be treated as an agent of non-resident investors
Income Tax
Income Tax
Sale of Business Information Report by a non-resident can not be treated as ‘royalty’ taxable in India
Income Tax
Income Tax
Subscription income received by a foreign entity from Indian clients is not Royalty in accordance with the India-Ireland tax treaty
Income Tax
Income Tax
Mumbai ITAT rules on deductibility of business expenditure incurred for the purpose of business
Income Tax
Income Tax
If documents asked for are relevant and may help delinquent to prepare his/her defence they have to be furnished
Income Tax
Income Tax
An income, so as to be characterized as `derived from’ an undertaking u/s 80-IA, should directly result from its operations
Income Tax
Income Tax
Section 14A not applicable if investment in shares not made out of borrowed funds and depreciation allowable on goodwill and non-compete fees
Income Tax
Income Tax
Mere provision of a dredger on dry lease for carrying out dredging activity in India does not result in the taxpayer having a PE as per the India-Neth
Income Tax
Income Tax
Income from supply of information relating to various markets should be taxed as business profits under the India-Singapore tax treaty
Income Tax
Income Tax
