Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
No addition u/s 68 merely on information from investigation wing
Income Tax

Income Tax
S. 14A Consider only those investments which yielded exempt income: ITAT
Income Tax

Income Tax
Inter-corporate deposit cannot be termed as loan for section 2(22)(e)
Income Tax

Income Tax
Assessee can decide Self occupied & Deemed let out property for Taxation
Income Tax

Income Tax
Section 54EC Count Six month from additional stamp duty payment date: ITAT
Income Tax

Income Tax
Loss on revaluation of foreign exchange cannot be denied for mere failure to debit liabilities in books
Income Tax

Income Tax
Penalty U/s. 271(1)(c) on Disclosure of income due to search operation
Income Tax

Income Tax
Assessment u/s 153A in absence of incriminating material was not valid
Income Tax

Income Tax
If two Views are Possible, Revision U/s. 263 is not permissible
Income Tax

Income Tax
Supply of technical designs/drawings- defence of ‘Make Available Clause’ accessible
Income Tax

Income Tax
No Penalty U/s. 271(1)(c ) for human error with no willful concealment
Income Tax

Income Tax
Company cannot be treated as comparable due to unreliability of its financial data
Income Tax

Income Tax
CIT(A) cannot permit an assessee to withdraw an appeal or dismiss it in limine
Income Tax

Income Tax
