Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Penalty cannot be levied for mere disallowance of claim of deduction u/s 54
Income Tax

Income Tax
Receipt from a right to sue cannot be considered capital gain U/s. 45
Income Tax

Income Tax
Section 54F | Holding period | Computation from allotment or possession date
Income Tax

Income Tax
Gain on Sale of right to obtain flat- LTCG or STCG?
Income Tax

Income Tax
Payment to legal heirs of deceased partners towards Goodwill is allowable as deduction
Income Tax

Income Tax
No late fees on TDS Statements filed before 1st June 2015
Income Tax

Income Tax
Rental income & Maintenance Charges from Operating Family Entertainment Center-cum-Mall is business income
Income Tax

Income Tax
Allowance of depreciation on the basis of consistency: BSE Ltd. case
Income Tax

Income Tax
Leasing and service charges from leasing premises of special nature as per client’s need to taxed as business income
Income Tax

Income Tax
Order passed u/s 201(1)/201(1A) before applicability of new limitation period of seven years was valid
Income Tax

Income Tax
MAT on depreciation on write back of excess depreciation provided in earlier 10 years & credited to P&L A/c of current year
Income Tax

Income Tax
Expense on Valuation of Know-How allowable under section 37(1)
Income Tax

Income Tax
Bogus Share Capital | Addition upheld | Creditworthiness of shareholders not proved
Income Tax

Income Tax
