Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
ESOP Expenditure Allowed as Revenue Expenditure; Section 14A Disallowance Cannot Exceed Exempt Income;
Income Tax
Income Tax
When TDS Deductible, No Obligation for Interest under Section 234B: ITAT
Income Tax
Income Tax
Unproved/non-genuine purchases – ITAT reduces addition from 12.5% to 6%
Income Tax
Income Tax
Correct Application of AS-9 for advances: ITAT confirms deletion of Addition
Income Tax
Income Tax
Disallowance of net prior period expenditure debited under ‘prior period expenses’ unsustainable
Income Tax
Income Tax
Valuation Officer Report Required for Sale Consideration per Section 50C: ITAT Mumbai
Income Tax
Income Tax
Keyman Insurance Policy : AO Taken possible view- PCIT not justified in initiating revision proceedings
Income Tax
Income Tax
Cash Shortfall in Survey vs. Books: No Addition Allowed
Income Tax
Income Tax
Addition u/s 153A in amalgamated company relating to entries in books of amalgamating company prior to amalgamation unjustified
Income Tax
Income Tax
No section 68 addition in absence of actual receipt of money & for accounting mistake
Income Tax
Income Tax
There cannot be two FMV for the same property on a given date: ITAT Mumbai
Income Tax
Income Tax
Section 153A Assessment: Addition in Unabated Year Requires Incriminating Material
Income Tax
Income Tax
Loan to Equity Conversion Doesn’t Exempt Sec 56(2)(viib): ITAT Mumbai
Income Tax
Income Tax
