Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Treatment of arrears of interest as cash credit- ITAT remands matter back to AO
Income Tax

Income Tax
It is not at whim or fancy of a Tax authority to decide as to what constitutes beneficial ownership
Income Tax

Income Tax
Offshore distribution commission income is business income
Income Tax

Income Tax
Addition u/s 68 sustained for LTCG exemption from bogus co. share
Income Tax

Income Tax
Trust being revocable trust, income to be taxed in beneficiaries
Income Tax

Income Tax
No suit can be continued against corporate debtor till conclusion of IBC 2016 proceedings
Income Tax

Income Tax
One-time compensation treated as advance salary, relief u/s 89 available
Income Tax

Income Tax
Revision u/s 263 can be invoked when there was lack of enquiry by AO
Income Tax

Income Tax
Appeal not maintainable against a Company after Liquidation
Income Tax

Income Tax
Initiation of reassessment, based on wrong assumption of facts, is bad in law
Income Tax

Income Tax
AO’s order imposing penalty is appealable before CIT(A) and not to ITAT
Income Tax

Income Tax
ITAT allows Section 54 Exemption on Notional value of Flat to be constructed in future time
Income Tax

Income Tax
No markup chargeable in case of pure reimbursement of expenditure by AE
Income Tax

Income Tax
