Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Intrinsic value of shares is a reasonable method of ascertaining fair market value of shares
Income Tax

Income Tax
Section 194C TDS on payment for preparation & execution of advertisement content
Income Tax

Income Tax
Furnishing of supporting evidence mandatory to claim TDS credit in absence of TDS certificate
Income Tax

Income Tax
Charitable Trust Registration – CIT cannot amend Section 12A Provisions
Income Tax

Income Tax
Depreciation u/s. 32 available on non-compete fees
Income Tax

Income Tax
AO cannot scrutinize income tax return without issuing Section 143(2) Notice
Income Tax

Income Tax
Addition for higher stock valuation without discrepancy in quantity is unsustainable
Income Tax

Income Tax
Profit element involved in bogus purchases should be taxed
Income Tax

Income Tax
Dispute settled under VSV Scheme cannot be pursued in Appeal
Income Tax

Income Tax
Purchase from related party is not considered as specified domestic transaction u/s 92BA
Income Tax

Income Tax
Only IRP can file Appeal against Assessment Order after declaration of Moratorium
Income Tax

Income Tax
Inland Haulage Charges received by Shipping Companies not Taxable as Business Profit
Income Tax

Income Tax
Addition of opening balance of unsecured loan u/s 68 is unsustainable
Income Tax

Income Tax
