Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
No addition for unsecured loan received if Source & Nature explained
Income Tax

Income Tax
Trust not loses its character of being charitable merely for collection of charges
Income Tax

Income Tax
Amount received on account of share capital cannot to be treated as business income
Income Tax

Income Tax
An expense cannot be treated as Capital merely for increase in Turnover and Profit
Income Tax

Income Tax
Section 54 exemption cannot be denied for delay in possession due to builder’s fault
Income Tax

Income Tax
Loan syndication fees not allowable if no proof of services rendered submitted by Assessee
Income Tax

Income Tax
CIT(E) Order passed without hearing Assessee during COVID-19 violates Principal of Natural Justice
Income Tax

Income Tax
No income of assessee-company taxable in India in absence of PE in India
Income Tax

Income Tax
ITAT allows carry forward of losses in case of shares held by ultimate holding company
Income Tax

Income Tax
PCIT to maintain judicial discipline even if appeal is filed against the issue
Income Tax

Income Tax
Section 80IC deduction not allowable if Assessee not file return within section 139(1) due date
Income Tax

Income Tax
Transponder Charges cannot be treated as ‘Royalty Income’ despite amendment to section 9(1)(vi)
Income Tax

Income Tax
Income of ‘Sabre Asia Pacific’ from computerized Air ticket reservation taxable in India
Income Tax

Income Tax
