Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Capital Gain cannot be charged in absence of Transfer of Capital Assets
Income Tax

Income Tax
Penalty cannot be imposed merely because AO did not allow claim of Assessee
Income Tax

Income Tax
Applicability of Exp. 10 to section 43(1)–Sales tax incentive for setting-up industries
Income Tax

Income Tax
Interest U/s. 234B cannot be levied on payee for failure of payer to deduct TDS
Income Tax

Income Tax
Interest on Income tax refund cannot be taxed if same is withdrawn subsequently
Income Tax

Income Tax
Slump Sale applicability: When consideration was not money but equity shares & debentures
Income Tax

Income Tax
No TDS U/s. 194H on discount on sale of prepaid starter kits/sim cards to distributors
Income Tax

Income Tax
No addition for jewellery found within CBDT circular prescribed limit
Income Tax

Income Tax
When sales are not doubted 100% disallowance for bogus purchase can’t be made
Income Tax

Income Tax
S. 37(1) Settlement Charges Paid to SEBI for Violation of SEBI Provisions allowable
Income Tax

Income Tax
Amount received towards reimbursement of cost cannot be taxed
Income Tax

Income Tax
Transfer of an undertaking in consideration of allotment of shares is exchange not sale
Income Tax

Income Tax
Assessment U/s. 153A-No incriminating material- No Addition can be made
Income Tax

Income Tax
