Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Unexplained Difference in amount specified in Form 26AS & returns – ITAT upheld addition
Income Tax
Income Tax
Revisionary power u/s 263 not invocable as facts already examined by AO
Income Tax
Income Tax
Denial of foreign tax credit merely for delay in filing Form No. 67 is unjustifiable
Income Tax
Income Tax
Reopening of assessment u/s 147 without cogent reasoning is untenable
Income Tax
Income Tax
Capital gain taxable in the hands of legal owner who transferred property by registering sale deed
Income Tax
Income Tax
Penalty u/s 271(1)(c) not imposable when addition is on adhoc basis
Income Tax
Income Tax
Initiation of proceedings u/s 153C based on documents impounded during survey u/s 133A is bad in law
Income Tax
Income Tax
Expense not liable as international transaction in absence of agreement between assessee and AE
Income Tax
Income Tax
Compensation received due to non-performance of obligation is capital receipt
Income Tax
Income Tax
Addition u/s 45 unsustainable as commercial expediency not contravened
Income Tax
Income Tax
Revenue appeal below monetary limit not maintainable
Income Tax
Income Tax
No TDS on reimbursements to directors and on traded goods supplied to client
Income Tax
Income Tax
TDS u/s 194C not deductible on payment under ‘Sales or Return’ agreement
Income Tax
Income Tax
