Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Service tax amount cannot be included in gross receipt for Tax Audit u/s 44AD
Income Tax

Income Tax
Addition u/s 69A unsustainable as source of loan transaction duly explained
Income Tax

Income Tax
Expenditure incurred on community development is allowable u/s 37(1)
Income Tax

Income Tax
Amount not taxable under ‘capital gain’ as there is no transfer of right, title or interest in property
Income Tax

Income Tax
Deduction u/s 36(1)(va) allowed if payment made on day next to due date, as due date being a holiday
Income Tax

Income Tax
Penalty u/s 271(1)(c) untenable as making of claim doesn’t amount to furnishing of inaccurate particulars
Income Tax

Income Tax
AO directed to examine leasehold or complete right over property vis-à-vis applicability of section 50C
Income Tax

Income Tax
Addition for Sponsorship Contributions- Additional Evidence – ITAT directs AO to re-adjudicate
Income Tax

Income Tax
Issue of notice u/s 148 against deceased assessee is null in the eyes of law
Income Tax

Income Tax
Changes in section 139(4) & 139(5) by Finance Act 2016 not retrospective
Income Tax

Income Tax
Provisions of section 56(2)(x) are prospectively applicable only from 01.04.2017
Income Tax

Income Tax
ITAT allows interest expense liability provision
Income Tax

Income Tax
Order of AO can be challenged before CIT(A), Not ITAT – Appeal Dismissed
Income Tax

Income Tax
