Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
ITR and Bank Statements are sufficient to prove creditworthiness under Section 68: ITAT
Income Tax

Income Tax
Discount on issue of ESOP is allowable expenditure u/s 37(1)
Income Tax

Income Tax
Provision for expenses is an ascertained liability & eligible for deduction
Income Tax

Income Tax
No addition for loss treated as non-genuine if same is not been claimed by Assessee in his computation of Income
Income Tax

Income Tax
Income Tax Appeal not maintainable after declaration of moratorium under IBC
Income Tax

Income Tax
Sale of Renewable Energy Certificate (Carbon Credit) is capital receipt
Income Tax

Income Tax
Training and computer reservation service cannot be treated as FTS
Income Tax

Income Tax
PCIT cannot revise assessment order in respect of issues already covered during assessment
Income Tax

Income Tax
ITAT deletes Section 271G penalty for non-submission of comparable prices of diamonds
Income Tax

Income Tax
Allocation of expenditure incurred by one unit to another without adequate base is unjustified
Income Tax

Income Tax
Faceless Appeal – Opportunity for personal hearing not granted- Order set aside
Income Tax

Income Tax
Higher tax rate for foreign companies not declaring & paying dividends in India is legal
Income Tax

Income Tax
Rectification order by DRP based on Rectification application by TPO is Not maintainable
Income Tax

Income Tax
