Courts: ITAT Mumbai
5,844 articlesIncome Tax

Income Tax
Appeal duly filed in manual mode and later delayed in electronic mode is condonable
Income Tax

Income Tax
Approval under section 80G cannot be subjected to any condition
Income Tax

Income Tax
Reasons recorded for reopening of assessment must meet judicial scrutiny
Income Tax

Income Tax
Disallowance under Rule 8D(2) can be made on investments which had actually yielded exempt income
Income Tax

Income Tax
Disallowance unsustainable in absence of proper verification of evidences submitted
Income Tax

Income Tax
Payment of PF and ESI contribution done before filing return is allowable as deduction
Goods and Services Tax

Goods and Services Tax
Exemption u/s 54 for amount invested till the date of filing of belated return
Income Tax

Income Tax
Compensation income of land acquisition u/s 96 of Land Acquisition Act is not taxable under income tax
Income Tax

Income Tax
FDR interest taxable under ‘Income from other sources’
Income Tax

Income Tax
Depreciation on software allowable @60%
Income Tax

Income Tax
CIT(E) cannot impose unstipulated condition while granting approval u/s 80G
Income Tax

Income Tax
Order of Commissioner passed u/s 119(2)(b) not appelable before ITAT
Income Tax

Income Tax
Disallowance of excess/ short year end provisions in current year and allowing in subsequent year is revenue neutral
Income Tax

Income Tax
