Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Addition to Income on the basis of mere presumption, not sustainable
Income Tax

Income Tax
If income does not result at all, there cannot be a tax
Income Tax

Income Tax
Surrender of tenancy right is assessable as capital gain
Income Tax

Income Tax
Derivative transaction through MCX after 1-4-2006 to be treated as non-speculative
Income Tax

Income Tax
Maintenance & development of park is charitable activity
Income Tax

Income Tax
Tax on Conversion of Capital Asset into Stock
Income Tax

Income Tax
ITAT directs AO to Consider ‘Tax Residency Certificate’ (TRC ) before deciding withholding tax issue
Income Tax

Income Tax
Non or Inaccurate Submission of Assets bills makes Assessee liable to penalty u/s. 271(1)(c)
Income Tax

Income Tax
No section 14A disallowance where assessee incurred no expenditure to earn dividend
Income Tax

Income Tax
Provision for site restoration expense on the basis of scientific method carried out by an independent agency eligible for deduction in book profit
Income Tax

Income Tax
Age & formation cannot be the criteria for rejecting the company for comparability analysis
Income Tax

Income Tax
No Tax to partnership on surrender of Tenancy Right held by partners
Income Tax

Income Tax
While deciding non-resident status Incomplete day to not to be included in days of stay
Income Tax

Income Tax
