Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Interest on bank deposits made for Business compulsions is taxable as business Income
Income Tax
Income Tax
Brokerage, electricity, legal expenses not allowable in calculation of House Property Income
Income Tax
Income Tax
ITAT Section 54EC exemption for Investing in REC Bonds of Rs.50 Lakh each in 2 Financial Years for A.Y. prior to 2015-16
Income Tax
Income Tax
Additional grounds with evidences admitted by Tribunal for the sake of justice
Income Tax
Income Tax
Addition for peak balance of bogus purchases not sustainable if AO not disputed genuineness of sales, Stock Register
Income Tax
Income Tax
There can be no tax liability without the authority of law : ITAT Mumbai
Income Tax
Income Tax
‘Tax Effect’ do not include Interest for calculation of Appeal filing limit
Income Tax
Income Tax
USA is not a person or authority under the Indian Income Tax Act
Income Tax
Income Tax
ITAT explains theory of ‘preponderance of probability’, rejection of books and best judgement assessment
Income Tax
Income Tax
Tribunal cannot condone delay in filing Miscellaneous Application
Income Tax
Income Tax
Section 50C cannot be applied if valuation difference is less than 10%
Income Tax
Income Tax
Income tax dept cannot determine annual rent value on notional basis unless there is established fraud, collusion etc.
Income Tax
Income Tax
LTCG on sale of share cannot be treated as unexplained credit merely for SEBI inquiry on Broker of assessee
Income Tax
Income Tax
