Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Assessment which attained finality cannot be disturbed unless incriminating material found during search
Income Tax

Income Tax
ITAT explains Difference between Section 271(1)(c) and 271AAA
Income Tax

Income Tax
Section 43(5) Derivatives include foreign currency call option and put option
Income Tax

Income Tax
No penalty on Income declared voluntarily in revised ROI filed sec. 143(2) notice
Income Tax

Income Tax
AO must intimate Assessee that reassessment proceedings been initiated with due approval
Income Tax

Income Tax
Expenditure on repair and renovation of leased premises is capital expenditure
Income Tax

Income Tax
Disallowance u/s 14A read with Rule 8D cannot exceed exempt income
Income Tax

Income Tax
Extended credit period to AE attracts TP adjustment
Income Tax

Income Tax
Reimbursement of medical expense is not perquisite u/s 17(2)
Income Tax

Income Tax
Employees' contribution to PF is eligible for Deduction U/s. 43B
Income Tax

Income Tax
Amount received under POA cannot be treated as income of receiver
Income Tax

Income Tax
Mere Invoking sec 50C not amounts to concealment or furnishing inaccurate particulars of income
Income Tax

Income Tax
Addition for Professional Fees- Merely based on AIR not sustainable
Income Tax

Income Tax
