Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Interest cannot be disallowed for interest free business advances made to subsidiary companies
Income Tax
Income Tax
Revenue cannot treat LTCG as STCG on the ground that assessee deliberately waited for lapse of 36 months
Income Tax
Income Tax
Addition cannot be made on the basis of unsigned impounded dumb document
Income Tax
Income Tax
Explanation to section 73 supersede provision of section 43(5)(d)
Income Tax
Income Tax
Smallness of amount of additions vis-a-vis returned loss is a bonafide explanation
Income Tax
Income Tax
Section 148 Notice in the name of non-existent firm was null and void
Income Tax
Income Tax
Conflict of judicial opinion does not entitle Dept to seek reference to Special Bench
Income Tax
Income Tax
In absence of principal agent relationship section 194H not applicable
Income Tax
Income Tax
Expenditure on issue of FCCB allowable as revenue expense
Income Tax
Income Tax
Assessment U/s 153A: ITAT clarifies on Abatement of completed assessment
Income Tax
Income Tax
Waiver of loan taken on capital account cannot be taxed U/s. 41(1)
Income Tax
Income Tax
MAT not applicable to companies following accounting policies under Electricity Supply act
Income Tax
Income Tax
No disallowance for commission paid to director which already been show in his ITR by Director
Income Tax
Income Tax
