Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Exemption u/s 10AA available on goods re-exported by approved SEZ unit
Income Tax

Income Tax
Levy of late fees u/s 234 prior to 1st June 2015 is unsustainable
Income Tax

Income Tax
Addition u/s 68 of the Income Tax Act based on generalized external information unsustainable
Income Tax

Income Tax
ITAT upheld Section 68 addition for purchase from creditors of unknown location & who are not paid
Income Tax

Income Tax
Dividend Income for F.Y.2019-20 exempt under section10(34) of Income Tax Act
Income Tax

Income Tax
Freight from transportation of cargo via feeder vessels covered under India-France Tax Treaty not taxable
Income Tax

Income Tax
Addition for Bogus Purchases on mere Presumption without any supporting material not valid
Income Tax

Income Tax
AO justified in treating capital Gain as Income from other sources as no information furnished by Assessee
Income Tax

Income Tax
ITAT deletes addition for LTCG on Penny stock as interim order of SEBI was revoked
Income Tax

Income Tax
Registration Date irrelevant for Sec 56(2)(vii)(b) as substantial obligation discharged on agreement date
Income Tax

Income Tax
AO cannot mechanically apply provisions of section 56(2) to difference in value
Income Tax

Income Tax
Activities of society for benefit of general public is eligible for Section 11 deduction
Income Tax

Income Tax
Section 56 -Stamp duty value on agreement date is to be considered and not value on registration date
Income Tax

Income Tax
