Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Mere submission of amendment by post to Charity Commissioner cannot be considered to be due registration
Income Tax
Income Tax
Proceedings initiated & orders passed in the name of dead person is invalid
Income Tax
Income Tax
Lease rental from associated enterprises is not royalty – India-USA DTAA
Income Tax
Income Tax
Revisional Jurisdiction not Invokable If AO took one of Possible Views
Income Tax
Income Tax
Penalty order u/s 271(1)(c) issued without striking off irrelevant limb is liable to be deleted
Income Tax
Income Tax
Addition under section 41(1) cannot be made Adhoc or on Estimate’s
Income Tax
Income Tax
Revision jurisdiction u/s 263 on mere conjectures, suspicions & surmises not permissible
Income Tax
Income Tax
Expenditure towards CSR disallowed u/s 37 of Income Tax Act
Income Tax
Income Tax
Addition on the basis of mis-reporting of insurance company unsustainable
Income Tax
Income Tax
Indexation from date of acquisition by previous owner available in case of transfer of asset under will
Income Tax
Income Tax
Receipt towards re-fabrication of bushing not taxable under Article 12 of Indo-Singapore tax treaty
Income Tax
Income Tax
Exemption u/s 54F are beneficial provisions and hence are to be construed liberally
Income Tax
Income Tax
Section 10AA of Income Tax Act not prescribed any time limit for export realization
Income Tax
Income Tax
