Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
TDS is not required to be deducted from royalty payment made for distribution and marketing of cinematographic films on DVD and VCD
Income Tax
Income Tax
Effective date of transfer of shares for capital gains when agreement to transfer of shares is revocable
Income Tax
Income Tax
Expenses disallowed in the hands of the Company cannot be added in the taxable income of the Director of the Company
Income Tax
Income Tax
Tax on Rent Income forming Part of complex commercial activity
Income Tax
Income Tax
Rate of depreciation applicable to bridges and flyovers constructed and owned by an infrastructure company
Income Tax
Income Tax
Determination of ALP of an international transaction
Income Tax
Income Tax
Expenditure claimed as revenue in nature is allowable U/s. 37(1) not U/s. 35AB of the Income Tax Act, 1961
Income Tax
Income Tax
Validity of agreement for assignment of liabilities and assets by an assessee
Income Tax
Income Tax
Foreign company having Permanent Establishment in India cannot be taxed at the rate applicable to domestic company
Income Tax
Income Tax
Income from transfer of leased premises is taxable as Capital Gains under the Income-tax Act
Income Tax
Income Tax
Set off of long term capital loss with indexation against long term capital gains without indexation is allowable
Income Tax
Income Tax
Under “block of assets” even a closed unit is eligible for depreciation
Income Tax
Income Tax
Providing of fixtures & fittings to licencee of a premises would not make income from sub-letting of property as business income
Income Tax
Income Tax
