Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Mere reference of assessee’s name in the statement under section 132(4) is not sufficient to invoke the proceedings under section 158BD
Income Tax
Income Tax
Provision for Gratuity not to be added to calculate book profit U/s. 115JB of the Income-tax Act
Income Tax
Income Tax
The Commissioner of Income-tax cannot assume jurisdiction where the existence of two views is obvious
Income Tax
Income Tax
Applicability of section 194C of IT Act qua film financing arrangement containing provision of recovery of advances/loans with interest
Income Tax
Income Tax
Foreseeable losses computed as per Accounting Standard -7 are allowable
Income Tax
Income Tax
All expenses need to be considered in computing profits and gains of an eligible business under section 80-IA/80-1B of IT Act, 1961
Income Tax
Income Tax
Disallowance of Excise duty, if any, to be made under section 145A
Income Tax
Income Tax
Penalty for concealment can not be imposed automatically for disallowance of deduction
Income Tax
Income Tax
Space leasing Income with services and facilities will be business income
Income Tax
Income Tax
Determination of residential status of Assessee not resident in India in 9 out of 10 previous years
Income Tax
Income Tax
Year of taxability on transfer of lease hold rights of immovable property
Income Tax
Income Tax
Interest to Partners is allowable even if there is no book profit
Income Tax
Income Tax
A.O. must have some definite evidence to refuse the assessee’s claim or evidence or explanation
Income Tax
Income Tax
