Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
CIT(A) cannot enhance assessment on a ground that is not a subject of rectification order
Income Tax
Income Tax
Section 115BBE doesn’t apply when matter doesn’t involve section 68, 69, 69A, 69B, 69C & 69D
Income Tax
Income Tax
Ambiguity of charge sufficient to vitiate Section 271(1)(c) Penalty proceedings
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unsustainable as cash sales already reflected in P&L
Income Tax
Income Tax
Deduction of unamortized brokerage claimed via revised return is allowable
Income Tax
Income Tax
Interest paid u/s 201(1A) on late payment of TDS is penal in nature
Income Tax
Income Tax
Mistake apparent from record, constitutes a rectifiable mistake under section 254(2): ITAT Mumbai
Income Tax
Income Tax
Erroneous reporting of payment dates of EPF Contribution by Auditor, ITAT directs re-adjudication
Income Tax
Income Tax
Director’s education expenditure disallowed on failure to establish direct relationship with business activity
Income Tax
Income Tax
Proceedings Under IBC 2016 Halts Legal Suit Against Corporate Debtor
Income Tax
Income Tax
No Section 271B Penalty for delay due to Reasonable Causes
Income Tax
Income Tax
Addition invoking section 56(2)(vii)(b) unsustained as stamp duty value less than agreement value
Income Tax
Income Tax
On-money income assessable in year in which sale of concerned flat is declared
Income Tax
Income Tax
