Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Interest u/s 244A is receivable up to the date of issue of refund cheque
Income Tax

Income Tax
After approval of winding up proceedings, Appeal not-maintainable if liquidator not amends Form No. 36A
Income Tax

Income Tax
No section 271(1)(c) penalty for mere wrong claim of TDS
Income Tax

Income Tax
Late deposit of employees’ contribution of PF deposited before due date of filing ITR allowable
Income Tax

Income Tax
Section 263 jurisdiction not invocable if order passed by AO not prejudicial to interest of revenue
Income Tax

Income Tax
Addition untenable as interest-bearing funds not used for advancing interest-free funds
Income Tax

Income Tax
Referral commission paid to doctors is not allowable as Business expenditure
Income Tax

Income Tax
No penalty for non-furnishing of segmental details of AE & non-AE transactions due to practical difficulties
Income Tax

Income Tax
CPC has no jurisdiction u/s 143(1) when decisions are in favour of assessee
Income Tax

Income Tax
No undisclosed income if source of cash Loan was on record
Income Tax

Income Tax
Sewage tax claimed as business expenses, refund to be taxed under business income
Income Tax

Income Tax
No section 68 addition for Cost of purchase of penny stock shares
Income Tax

Income Tax
TDS credit, not eligible in the year under consideration, allowed in the year tax deducted
Income Tax

Income Tax
