Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
No deduction for payment for discharge of outstanding loan liability
Income Tax

Income Tax
Section 234E Fees for each purchased flat justified for delay in and for non-filing of Form 26QB
Income Tax

Income Tax
Depreciation allowable on non-compete fee (intangible asset)
Income Tax

Income Tax
Deduction U/s. 10AA cannot be scale down merely because assessee makes extraordinary profit
Income Tax

Income Tax
Provision for mark to market loss on trading in derivative market allowable
Income Tax

Income Tax
Interest on Unutilized Funds which could not be used in development of Port Terminal is Capital Receipt
Income Tax

Income Tax
TDS cannot be imposed on payment made before amendment of law
Income Tax

Income Tax
No Condonation of delay if reasonable cause not furnished by assessee
Income Tax

Income Tax
Assessment in name of non-existent company was invalid & non-curable defect
Income Tax

Income Tax
Sec. 43CA was not applicable if transfer was only rights in under-construction flats instead of property per se
Income Tax

Income Tax
Section 12AA registration cannot be cancelled for mere violation of section 11 and 13
Income Tax

Income Tax
Interest paid on delay in paying customs duty is deductible
Income Tax

Income Tax
Order contrary to subsequent SC judgement can be said to suffer from mistake apparent from record
Income Tax

Income Tax
