Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
ITAT allows exemption U/s. 11 on Income earned by Pharmacy shop in Trust Hospital
Income Tax

Income Tax
Interest U/s. 234B / 234C cannot be levied for period prior to date of survey on Income declared during Survey
Income Tax

Income Tax
Acquisition of flat in under construction building should be considered as Construction and not Purchase
Income Tax

Income Tax
S. 271(1)(c) Penalty cannot be invoked without Specifying Exact Charge
Income Tax

Income Tax
Section 50C could not be applied to lease hold rights in land
Income Tax

Income Tax
IT authority cannot direct assessee to maintain its accounts in a particular manner
Income Tax

Income Tax
TDS not deductible on estimation /provision of expenses which was not paid
Income Tax

Income Tax
AO cannot treat advances as gift merely on assumptions and presumptions
Income Tax

Income Tax
Amount payable on fulfilment of conditions has to be excluded while computing capital gains
Income Tax

Income Tax
Export incentive shall not be included for computing eligible profits to compute deduction u/s. 80IC
Income Tax

Income Tax
PE in India not establishes merely because Assessee offered its income for tax in India
Income Tax

Income Tax
Section 80-IB(10) deduction could not be denied for Genuine delay due to error on Income Tax website
Income Tax

Income Tax
Allowability of Depreciation on assets leased out
Income Tax

Income Tax
