Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Section 54 – Two flats on different floors cannot constitute one house
Income Tax
Income Tax
Deduction u/s.35(2AB) on expenditure in respect of patent filing in foreign countries & on foreign consultancy
Income Tax
Income Tax
In fresh assessment passed pursuant to remand by ITAT income cannot be enhanced
Income Tax
Income Tax
If no information given in return found to be incorrect / inaccurate, the assessee cannot be held guilty of furnishing inaccurate particulars
Income Tax
Income Tax
Section 54EC do not stipulate assessment year in which investment is to be made
Income Tax
Income Tax
Holding period of asset received in exchange to be counted from possession date
Income Tax
Income Tax
Selling of vegetarian food for popularizing vegetarian food habits is charitable object
Income Tax
Income Tax
Section 88E do not put any restriction for allowing rebate u/s.88E till income is positive
Income Tax
Income Tax
To impose Penalty u/s. 271(1)(c) receipt of amount in dispute must constitutes income of assessee
Income Tax
Income Tax
Prior period Expenses not allowable
Income Tax
Income Tax
S.54E exemption available on gain on sale of depreciable Assets
Income Tax
Income Tax
CIT can review registration granted u/s. 12A
Income Tax
Income Tax
Cost to be allocated for credit monitoring by Indian branch for its peer foreign branch
Income Tax
Income Tax
