Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
No section 271B Penalty as failure to furnish return was due to ignorance & misguidance
Income Tax
Income Tax
TDS u/s 192 deductible on commission paid to whole time director as it forms part of salary
Income Tax
Income Tax
Adverse view against innocent regular investor due to misuse of some person to rig certain shares is unjustified
Income Tax
Income Tax
PCIT cannot substitute his view in exercise of revisional jurisdiction u/s. 263
Income Tax
Income Tax
Adjustments for disallowance of deduction u/s 80P not authorized to be carried out by CPC
Income Tax
Income Tax
Issuance of draft assessment order along with demand notice is bad in law
Income Tax
Income Tax
Amount spent on clinical trials outside approved-in-house facility eligible for weighted deduction u/s 35(2AB)
Income Tax
Income Tax
Ad-hoc determination of ALP by TPO de-hors Section 92C(1) & cannot be sustained
Income Tax
Income Tax
Conducting/ participating in exhibitions for promotion of Gem & Jewellery Industry not hit by proviso to section 2(15)
Income Tax
Income Tax
Deduction u/s 80IB and 80IC corresponding to allocation of R&D expenditure allowed
Income Tax
Income Tax
Date of allotment letter for stamp duty valuation should be considered for section 56(2)(x)
Income Tax
Income Tax
Asset cannot be said to be held as stock-in-trade in absence of evidence proving the same
Income Tax
Income Tax
Exemption u/s 54F available towards purchase of residential property one year before the sale of capital asset
Income Tax
Income Tax
