Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Assessing Officer cannot impose penalty u/s. 271(1)(c) on the basis of routine and general presumptions
Income Tax
Income Tax
Penalty can not be imposed u/s. 272A(2)(c) for delay in filing of quarterly returns of TDS
Income Tax
Income Tax
AO can make adjustments to the book profits for computation of MAT, if book of Accounts are not as per schedule VI of the companies Act
Income Tax
Income Tax
Sale of cruise tickets through the services of an Indian entity on principal to principal basis and at an arms length prices would not be liable to tax in India
Income Tax
Income Tax
Applicability of TDS on Royalty payment to US based Copyright Holder on sale and distribution of cinematographic films on DVD and VCD
Income Tax
Income Tax
Internal CUP Method Applies for Interest-Free Loans Made by Indian Company to Foreign Subsidiaries
Income Tax
Income Tax
Assessment demands does not get stayed or vacated on filing of application before
Income Tax
Income Tax
As per treaty with USA Profits attributable to transaction of cargo, mail, etc. by aircrafts owned, chartered or leased by assessee cannot be taxed in India
Income Tax
Income Tax
Withdrawal of Circular no. 23 dated 23 July 1969 by CBDT is prospective in nature and will not apply to the pending cases
Income Tax
Income Tax
Interest under s. 220(2) is leviable for default in payment of tax from the date of default till the date of admission of application for settlement by Settlement Commission
Income Tax
Income Tax
Payment for VSAT/Transaction charges made by a Stock Broker to Stock Exchange is not fee for technical services u/s 194J
Income Tax
Income Tax
Assessment made on the basis of time barred notice u/s 143(2) is not legal
Income Tax
Income Tax
Computation of perquisite value as per the rule is based on the annual salary and not on the basis of salary from one employer
Income Tax
Income Tax
