Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Bogus share capital: Discharge of Onus & Law on not giving cross-examination
Income Tax
Income Tax
Addition based on mere Sales Tax Dept observations not sustainable
Income Tax
Income Tax
Trust for sole benefit of an individual can claim section 54F deduction
Income Tax
Income Tax
TP adjustment in absence of interest cost for delay in realisation of dues not sustainable
Income Tax
Income Tax
Non-compete fee is a capital expenditure eligible for depreciation
Income Tax
Income Tax
Purchases cannot be treated as bogus merely based on info from sales-tax dept. or non-reply of 133(6) notices or non-production of suppliers
Income Tax
Income Tax
Section 54/ 54F: no requirement of investment in new residential house in India prior to 01/04/2015
Income Tax
Income Tax
Section 50C applicable on sale value of depreciable asset
Income Tax
Income Tax
Loan received out of Bogus Share Capital of lender- Unexplained Income?
Income Tax
Income Tax
Gift received from a HUF by a member of HUF is exempt from tax
Income Tax
Income Tax
Expenses Reimbursement on cost to cost basis cannot be included in Fee for Technical services
Income Tax
Income Tax
TP: When Resale Price Method can be used with respect to related parties
Income Tax
Income Tax
HC on non-striking off of irrelevant clause in Section 271(1)(c) penalty SCN
Income Tax
Income Tax
