Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Receipts of NRI for contract executed outside India cannot be taxed under the special provisions if the same is not taxable under the general provisions of the Indian Tax Law
Income Tax
Income Tax
Fees for Technical Services, even if rendered outside India, are taxable
Income Tax
Income Tax
Section 50C does not apply to “rights” in land & building like tenancy rights
Income Tax
Income Tax
Profits from shares is business profits: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai laid down principles to determine whether income from shares is “business” income or “capital gains”
Income Tax
Income Tax
Manufacturing of new product with new technology at existing place with fresh SEZ approval does not amount to ‘splitting up or reconstruction’
Income Tax
Income Tax
S. 43(5): Derivatives can be speculative transactions: ITAT Mumbai
Income Tax
Income Tax
‘Subscription fees’ received by assessee has to be assessed as ‘business income’ as per the provisions of DTAA between India and Singapore
Income Tax
Income Tax
Income earned abroad can’t be taxed, if the same is not chargeable to tax under the general provisions of the I-T Act
Income Tax
Income Tax
Deputation of personnel do not results in a permanent establishment in India: ITAT Mumbai
Income Tax
Income Tax
To compute the PE ‘duration test’ under Art. 5 (2) of the DTAA, different project sites can be aggregated only if the test of interconnection and interrelationship is satisfied
Income Tax
Income Tax
Section 194C(1) is applicable to job work assigned by an event manager to others
Income Tax
Income Tax
Word ‘Capital asset’ in section 2(14) does not necessarily mean that property, which assessee holds, must be his own
Income Tax
Income Tax
