Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Current profit not to be included in accumulated profit to determine deemed dividend
Income Tax

Income Tax
Remuneration received for providing legal service not amount to ‘fees for technical services’
Income Tax

Income Tax
Addition unsustainable on AO being failed to provide any evidence of cash sales
Income Tax

Income Tax
Section 56(2)(x) not attracted to trust created for benefit of members/relative of settler identified as beneficiaries
Income Tax

Income Tax
Reference to DVO for correct fair market value mandatory if requested by assessee
Income Tax

Income Tax
Reopening on incorrect assumption of fact is invalid, hence subsequent revision order u/s 263 bad-in-law
Income Tax

Income Tax
ITAT allows cash payment made to volunteers for drug analysis
Income Tax

Income Tax
Distribution of samples of infant milk substitutes, feeding bottles etc. is prohibited under law
Income Tax

Income Tax
Bogus Purchase: No Penalty if Addition was on Estimated Basis
Income Tax

Income Tax
Rental income from giving out commercial properties for compensation as per MOA is business income
Income Tax

Income Tax
ITAT directed JET to pay cost for failure to comply with various notices issued by lower authorities
Income Tax

Income Tax
Deposit of employee’s contribution to PF after due date not allowable as deduction u/s 36(1)(va)
Income Tax

Income Tax
Justified claim of assessee cannot be denied by appellate authority by citing procedure as a tool
Income Tax

Income Tax
