Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Non issue of notice U/s. 143(2) invalidates reassessment
Income Tax

Income Tax
Benefit Match Proceeds not Taxable: ITAT Relief to cricketer Sameer Dighe
Income Tax

Income Tax
Provision for doubtful advances not allowable as Bad debts U/s. 36(1)(vii)
Income Tax

Income Tax
Mere admission of estimated income made during survey has no evidentiary value
Income Tax

Income Tax
Deeming fiction U/s. 292BB not applicable on failure to issue notice U/s. 143(2) within specified period
Income Tax

Income Tax
No penalty for Making of claim not sustainable in law unless mens rea established
Income Tax

Income Tax
No tax on TDR and transfer fees received by housing society from Members
Income Tax

Income Tax
Addition U/s. 69A not sustainable if based on mere loose sheet found in third person premises
Income Tax

Income Tax
Loan sourcing fees paid is allowable as revenue expenditure
Income Tax

Income Tax
No TDS liability on Fee for transponder service not in the nature of royalty
Income Tax

Income Tax
For invoking section 14A r.w. rule 8D, AO had to mandatorily record his satisfaction
Income Tax

Income Tax
Re-compute Depreciation as loss on sale of motor car Wrongly debited to P&L account: ITAT
Income Tax

Income Tax
ITAT Lays down guidelines for Tax on Royalty payments to Non-residents
Income Tax

Income Tax
