Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Maharashtra State Board of Technical Education would fall under definition of ‘state’ as per Article 12
Income Tax
Income Tax
Penalty u/s 271(1)(c) not sustained as concealment or furnishing inaccurate particulars not proved
Income Tax
Income Tax
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income
Income Tax
Income Tax
Manual final assessment order without containing DIN is unsustainable in law
Income Tax
Income Tax
Section 80G Registration cancellation- ITAT allows one more opportunity on principles of natural justice
Income Tax
Income Tax
Section 153A cannot be invoked if escaped income is not represented “in the form of asset”
Income Tax
Income Tax
Section 35(1)(ii) donation allowed as registration of Institute was valid on donation date
Income Tax
Income Tax
Reassessment proceedings unsustainable as full and true material facts provided
Income Tax
Income Tax
Assessment u/s 153C beyond six assessment year is without jurisdiction
Income Tax
Income Tax
TDS not deductible by Uber India for payment made to driver partners under Uber App
Income Tax
Income Tax
Same income cannot be taxed in the hands of two persons
Income Tax
Income Tax
Section 112(1)(c)(iii) overrides General Capital Gain computation Provisions for non-residents
Income Tax
Income Tax
Section 263 can be invoked if no specific inquiry by AO against CBS expenses
Income Tax
Income Tax
