Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Principal of Consistency should be followed on principal laid down in case of Assessee’s Sister Concern
Income Tax

Income Tax
Department should not take advantage of ignorance of assessee: ITAT
Income Tax

Income Tax
ITAT explains rules related to Valuation of closing Stock of Films
Income Tax

Income Tax
No Disallowance U/s. 14A if Assessee have sufficient Own Funds to make Investment
Income Tax

Income Tax
AO can refer Valuation to DVO only if value declared by Assessee is less than fair market value
Income Tax

Income Tax
Electricity is good and Machinery used in its production eligible for additional depreciation U/s. 32(1)(iia)
Income Tax

Income Tax
Satisfaction is a prerequisite for initiating assessment proceedings against any other person u/s.158BD
Income Tax

Income Tax
Disclosure of different due date in filed return from that claimed in reassessment proceedings amount to non-disclosure of full facts
Income Tax

Income Tax
ITAT doubts exemption U/s. 54EC allowed by Bombay HC in Ace Builder against short-term capital gains computed u/s 50
Income Tax

Income Tax
ITAT allows Exemption u/s 54EC on short term capital gain from sale of depreciable assets
Income Tax

Income Tax
Appeal may be condoned for receipt of order by casual worker who left
Income Tax

Income Tax
AO not authorized to make additions merely on presumptions
Income Tax

Income Tax
Profit on sale of Agricultural Land cannot be taxed as Business Income for mere absence of Agricultural Activity
Income Tax

Income Tax
