Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Depreciation allowable on Non-Compete Fees – Section 32
Income Tax
Income Tax
Section 56(2)(viia) not applies on acquisition of shares of a foreign company as per rule 11U(b)(ii) prior to 01.04.2019
Income Tax
Income Tax
Referral fees to foreign concern for introducing clients is not a fee for technical services
Income Tax
Income Tax
Expense on Gifts bearing logo and name of assessee to doctors by pharma company allowable
Income Tax
Income Tax
Donation to research Institute cannot be disallowed for subsequent withdrawal of registration
Income Tax
Income Tax
Addition cannot be made for mere credit in form 26AS without examination
Income Tax
Income Tax
Penalty cannot be imposed when income was estimated by applying a percentage
Income Tax
Income Tax
Section 68 additions cannot be made merely on doubts, conjectures or surmises
Income Tax
Income Tax
Registration cannot be cancelled for mere non-intimation of amendments in Trust Deed
Income Tax
Income Tax
Surplus from assignment of loan to third party was not cessation or extinguishment of liability u/s 41(1).
Income Tax
Income Tax
S. 56(2)(viib): AO cannot discard assessee’s method of Share Valuation
Income Tax
Income Tax
Bogus Share Capital: ITAT criticises casual approach of Department
Income Tax
Income Tax
All transactions in penny stocks cannot be regarded as bogus for SCAM in some penny stocks
Income Tax
Income Tax
