Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
No Section 44ADA Addition for Consultancy Income by 10th-Passed Assessee
Income Tax
Income Tax
No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities
Income Tax
Income Tax
No Section 271B Penalty without Assessee’s Reasonable Opportunity to be Heard
Income Tax
Income Tax
WDV of assets cannot be adjusted by amount of compensation for defective product
Income Tax
Income Tax
Section 271B penalty not attracted if no books of account been maintained
Income Tax
Income Tax
Reopening u/s 148 fails as was based on material which no longer exists as being legally incorrect
Income Tax
Income Tax
ITAT Issues Corrigendum to Rectify Typographical Errors in Deutsche Asset Management’s Case
Income Tax
Income Tax
Deletion based on evidences produced before CIT(A) without giving opportunity to AO violates rule 46A
Income Tax
Income Tax
Addition u/s 68 unsustainable as assessee’s involved in price manipulation not established
Income Tax
Income Tax
TDS in case of ESOP is deductible at time option is exercised and shares are allotted to employees
Income Tax
Income Tax
Addition u/s. 56(2)(viib) by rejection of valuation determined by assessee without referring to DVO unjustified
Income Tax
Income Tax
Technical know-how fee falling under category of royalty eligible for deduction u/s. 80-O
Income Tax
Income Tax
Revisionary proceedings u/s 263 justified as order passed without proper inquiry and verification
Income Tax
Income Tax
