Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Despite section 195 TDS breach, no section 40(a)(i) disallowance
Income Tax
Income Tax
Provisions of Minimum Alternate Tax (MAT) do not apply to Banking Companies
Income Tax
Income Tax
Compensation including interest on cancellation of contract not taxable in absence of PE
Income Tax
Income Tax
Banks are not liable to pay Minimum Alternative Tax (MAT) on Book Profit – ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai allows depreciation on licenses, approvals, registrations etc as intangible assets even though recorded as Goodwill in books
Income Tax
Income Tax
Interest and Damages Not Taxable Under DTAA if no PE
Income Tax
Income Tax
Exemption u/s 11 can not be denied merely on the ground that audit report was not filed with return of Income
Income Tax
Income Tax
Licenses / Approvals are Intangible asset and eligible for depreciation
Income Tax
Income Tax
‘Brand’ eligible for depreciation
Income Tax
Income Tax
Conversion of units of UTI into UTI tax free bonds would not be treated as transfer
Income Tax
Income Tax
Mere leasing of dredger (equipment) does not give rise to a permanent establishment
Income Tax
Income Tax
An entity cannot be disregarded merely because it is a tax resident of a country with which India has a favourable Tax Treaty
Income Tax
Income Tax
Treatment of unabsorbed depreciation of financial year 1996-97 to 2000-01
Income Tax
Income Tax
