Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Bad debts written off cannot be factor to determine ALP of any international transaction
Income Tax
Income Tax
Taxability of capital gains in one of contracting states is not necessary to avail treaty benefits in other contracting state
Income Tax
Income Tax
Delayed payment of employees’ PF contribution allowable u/s 43B of The Income Tax Act
Income Tax
Income Tax
Non-exempt capital loss cannot be set off against exempt capital gains
Income Tax
Income Tax
Expenditure incurred by the assessee on leased premises, cannot be treated as capital expenditure and has to be allowed as Revenue expenditure
Income Tax
Income Tax
TPO cannot follow a method which is not authorized by the Income Tax Act or the Income Tax Rules to determine the arm’s length price
Income Tax
Income Tax
Co-operative Bank entitled to deduction U/s 80P(2)(a)(i) on amount of interest received U/s 244A on Income tax Refund
Income Tax
Income Tax
No addition can be made or sustained simply on basis of statement recorded at the time of survey/search
Income Tax
Income Tax
Mere making of a claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars
Income Tax
Income Tax
Payment made by a member to its stock exchange for VSAT/ Lease line/BOLT/ Dem at charges is not fee for technical services u/s194J
Income Tax
Income Tax
Disallowance of expenditure u/s 40(a) in a case where assessee follows completed contract method
Income Tax
Income Tax
Right to set-off loss is a “vested right” which is available despite amendment in year of set-off
Income Tax
Income Tax
Payment of compensation for obtaining vacant & peaceful possession of premises cannot be allowed as revenue expenditure
Income Tax
Income Tax
