Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Conditional approval under section 80G by PCIT is unsustainable
Income Tax
Income Tax
Transaction cannot be doubted for mere non-reply to section 133(6) notice
Income Tax
Income Tax
Bogus Purchase- No addition for amount shown in work in progress
Income Tax
Income Tax
Furnishing of Form No. 10B before due date prescribed in section 44AB mandatory w.e.f. 1.4.2020
Income Tax
Income Tax
Deduction of surcharge or cess not allowable as deduction u/s 40(a)(ii)
Income Tax
Income Tax
Income from Restaurant Business can be declared on Presumptive Basis – Section 44AD
Income Tax
Income Tax
TPO order passed beyond time limit prescribed u/s 92CA (3A) is barred by limitation
Income Tax
Income Tax
Capital gain exemption u/s 54 not deniable as investment made within time limit specified u/s 139(4)
Income Tax
Income Tax
Part of manufacturing by outside agency cannot be reason for disallowance of deduction u/s 80IB
Income Tax
Income Tax
Purchase of distribution rights of film is capital asset hence loss allowable as STCG
Income Tax
Income Tax
Requirement of filing Form 67 is directory in nature
Income Tax
Income Tax
No Addition for Cash Deposit during Demonization out of balance before Demonization
Income Tax
Income Tax
Addition u/s 69 based on tally data having various discrepancy is unsustainable
Income Tax
Income Tax
