Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Construction PE clause determines Existence of PE in case of engineering, procurement, commissioning services provider in oil fields Construction
Income Tax
Income Tax
Supply of software is not transfer of copyright but only transfer of copyrighted article and such payment is not Royalty under India-Israel tax treaty
Income Tax
Income Tax
Payment received for sale of copyright article does not amount to royalty under the India – USA tax treaty
Income Tax
Income Tax
Foreign income-taxes not eligible for deduction u/s 37(1). Despite bar in DTAA, credit for State taxes to be given u/s 91 in addition to Federal taxes
Income Tax
Income Tax
Though assessee shown as “owner” of demat shares in depository’s books, if he shows to be mere “pledgee”, there is no “benefit” u/s 2(24)(iv)
Income Tax
Income Tax
Foreign artistes are chargeable to tax in India but their agents are not in the absence of PE- ITAT Mumbai
Income Tax
Income Tax
Consideration received by Singapore Company on sale of computer software cannot be treated as royalty
Income Tax
Income Tax
No Penalty on remittance without deduction of tax on the basis of CA Certificate
Income Tax
Income Tax
Compensation including interest not taxable in absence of PE
Income Tax
Income Tax
Passing of order by the tax officer not mandatory for filing an appeal under Section 248 of the Income-tax Act, before the CIT (Appeals)
Income Tax
Income Tax
Interest on refund has to be granted when withholding tax is paid pursuant to the AO’s order under section 195(2)
Income Tax
Income Tax
Sale of identical goods to non-AEs cannot be taken as comparable under CUP, if there are significant differences in quantity sold, geography and cust
Income Tax
Income Tax
Capital gains on transfer of tenancy right, not being in the nature of land or building or both, cannot attract provisions of S. 50C
Income Tax
Income Tax
