Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Accepting/ repaying loans/ advances via journal entries contravenes Section 269SS & 269T
Income Tax
Income Tax
Capital Gain on depreciable assets held for more than 3 years is to be taxed at rate applicable to LTCG
Income Tax
Income Tax
ITAT fined AO and CIT for filing frivolous appeal
Income Tax
Income Tax
Share application money cannot be treated as loan for mere delay in allotment
Income Tax
Income Tax
Assessee must be allowed TDS credit based on TDS certificate even if same is not reflected in 26AS
Income Tax
Income Tax
Foreign company deemed to have PE in India, If few places in India were at disposal of its employees
Income Tax
Income Tax
Section 54F – Allotment date not relevant if Assessee made substantial payment for acquisition of new Flat
Income Tax
Income Tax
Section 54F – Mere letter of allotment cannot be considered as investment in residential house
Income Tax
Income Tax
No disallowance U/s. 14A for investment in shares of subsidiaries & Joint Ventures
Income Tax
Income Tax
Adjustment in book profit for depreciation not permissible in depreciation amount is certified by the auditor
Income Tax
Income Tax
Addition for Subscription to share Capital by Kolkata based companies
Income Tax
Income Tax
Addition for loan received after deposit of Cash in Bank Account of loaner
Income Tax
Income Tax
ITAT Confirms Addition of 1% Commission on Hawala / Bogus Turnover
Income Tax
Income Tax
