Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Characterization of income from sale of shares
Income Tax
Income Tax
Mumbai Tribunal rules that no Permanent Establishment arises on deputation on hire basis. Further, no income arises to recipient on reimbursement of salary costs
Income Tax
Income Tax
Fee for technical services may be taxable in India even if completely rendered outside India
Income Tax
Income Tax
Maintenance of stock of goods by the foreign enterprise at the customer’s location for standby use may not give rise to PE
Income Tax
Income Tax
Capital gain on sale of assets of Permanent Establishment (PE) is taxable in India even when PE ceased to exist
Income Tax
Income Tax
Unabsorbed depreciation of AYs 1997-98 to 2001-02 not eligible for relief granted by amended s. 32(2) in AY 2002-03- Special Bench Reverses S. 32 Depreciation Law
Income Tax
Income Tax
Special Bench judgement in Topman Exports reversed
Income Tax
Income Tax
Retrospective amendment after passing order does not lead to apparent mistake: ITAT Mumbai)
Income Tax
Income Tax
Despite cessation of PE, gains on transfer of PE asset taxable under Act and DTAA
Income Tax
Income Tax
Mumbai ITAT rules offshore services taxable in India
Income Tax
Income Tax
Maintenance of stock by customer does not constitute a PE of the foreign enterprise in India
Income Tax
Income Tax
Transfer Pricing: If foreign AE pays more tax, motive to shift profit unlikely: ITAT Mumbai
Income Tax
Income Tax
Despite TDS u/s 195, payer is liable as “agent” u/s 163: ITAT Mumbai
Income Tax
Income Tax
