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TNMM Should Be Applied In Respect Of International Transaction Of `Sale Of Finished Goods': ITAT

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the Transactional Net Margin Method (TNMM) should be applied in respect of international transactions of `Sale of finished. ....

Ss Viswanethra Ravi , Ampacet Speciality Products Private , Income Tax Appellate Tribunal , Transactional Net Margin Method , Vice President , Judicial Member , Comparable Uncontrolled Price , Assessing Officer , Transfer Pricing Officer , Length Price , International Transaction , Finished Goods ,

'Non-Cooperative Attitude' Cannot Be The Basis Of Imposing Penalty: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that a ‘non-cooperative attitude’ as such in itself cannot be the basis for imposing penalties without specifically bringing on record. ....

Anubhav Sharma , Alankit Imaginations Ltd , Delhi Bench , Income Tax Appellate Tribunal , Judicial Member , Accountant Member , Income Tax Act , Income Tax , Alankit Imaginations , On Cooperative Attitude ,

Employee Stock Option Expenses Revenue In Nature: ITAT Deletes Disallowance Against Cleartrip

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that employee stock option expenses are revenue in nature.The bench of Sandeep Singh Karhail (Judicial Member) and Prashant Maharishi. ....

Cayman Islands , Sandeep Singh Karhail , Cleartrip Private Limited Versus , Cleartrip Inc , Mumbai Bench , Income Tax Appellate Tribunal , Judicial Member , Prashant Maharishi , Accountant Member , Employee Stock Option ,

Issuance Of Bonus Shares Does Not Amount To Transfer Of Property And Does Not Attract Section 56(2)(vii)(c): ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that in the issue of bonus shares, the money remains with the company and nothing comes to the shareholders as there is no transfer. ....

Aruna Chandhok , Supreme Court , Jm Arbitrage Advantage Fund , Insurance Corporation Ltd , Tech Mahindra Ltd , Delhi Bench , Income Tax Appellate Tribunal , Income Tax , Anubhav Sharma , Judicial Member , Accountant Member , Tech Mahindra , Income Tax Act , Bonus Shares ,

Assessment Invalid On Account Of A Mechanical Non-Speaking Approval Under Section 153D: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that assessment invalid on account of a mechanical non-speaking approval under Section 153D of the Income Tax Act.The bench of. ....

Shri Kamble , Vrushali Sanjay Shinde , Premchand Kamble , Mukesh Surajprakash Gupta , S Rifaur Rahman , Premchand Ashok Kamble , Shri Gupta , Mukesh Gupta , Income Tax Department , Mumbai Bench , Income Tax Appellate Tribunal , Income Tax , Kuldip Singh , Judicial Member , Accountant Member , Income Tax Act , Premchand Ashok , Unique Finance , Anant Lakshmi Chambers , Waman Hari Pethe , Unique Finance Group , Assessing Officer , Vrushali Sanjay Shinde Versus , Von Speaking ,