Courts: ITAT Mumbai
Find latest ITAT Mumbai judgments, orders and case laws on income tax covering assessments, transfer pricing, international taxation, capital gains, TDS, reassessment and penalties.
Canvassing agent not business connection , Non-Resident, even with ‘business connection’, can be taxed only in respect of business operations carried out in India
CUP method not suitable to benchmark royalty payment in the absence of comparable uncontrolled transactions
Arm’s length price in case of interest on extended credit period granted to an Associated Enterprise shall be determined on the basis of USD LIBOR and not on any other currency denominated loan rate
Determining the characterisation of an entity before the selection of most appropriate method is critical
Payment made for online banner advertisement on the portal of a foreign company not taxable as royalty
Despite Less than 30 day Holding, Share Gain is STCG & not Business Profit
Whether, merely because Mumbai office is also involved in the business, the Hyderabad Unit cannot claim Sec 80IB benefits for manufacture of jewellery through various karigars spread across various locations?
No addition can be made under s 28(iv) in the absence of any business or profession relationships.
Commission received by a foreign company for assistance in arranging cargo transportation taxable in India on account of ‘business connection’
Expression ‘contractor’ does not include within its fold a subcontractor carrying out any work in pursuance of a subcontract with a sub subcontractor in AY 2006–2007
Assessee liable to deduct TDS under s 194C at 2 per cent on payment made for hiring the studio and utilising the dubbing facilities, which included service through the studio staff
Exploitation of immovable property by way of complex commercial activities is business income
Payment for use of disk space is not royalty
If defects in Form 15H are curable then AO to provide opportunity to the Assessee before making any disallowance for non deduction of TDS
ITAT Mumbai judgments and orders represent an extensive body of income-tax appellate jurisprudence covering individuals, businesses, companies and other taxpayers. This TaxGuru page brings together decisions relating to assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural disputes. Chartered Accountants, advocates, companies, taxpayers and tax professionals can use this collection to research ITAT Mumbai precedents and follow important developments under the Income-tax Act. The page includes recent as well as significant earlier Tribunal decisions published on TaxGuru, providing a comprehensive reference point for direct tax case-law research and appellate practice.
