Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Sec. 54EC exemption not available on deemed gain calculated u/s. 50C
Income Tax

Income Tax
S. 54F if assessee claims 2 flats as one, Exemption u/s 54EC if wife & daughters are co-holders?
Income Tax

Income Tax
In cases where principle of mutuality applicable, registration u/s. 12AA cannot be cancelled simply by relying on first proviso to S. 2(15)
Income Tax

Income Tax
Amendment to DTAA can’t be given retrospective effect unilaterally
Income Tax

Income Tax
Penalty for concealment of income cannot be imposed for Mere disallowance of expenses
Income Tax

Income Tax
TDS on Payment to Google Ireland Ltd. for banner advertisement?
Income Tax

Income Tax
Amount received by beneficiaries of trust on dissolution cannot be termed as without consideration
Income Tax

Income Tax
When income from sale of shares can be said to be income from business
Income Tax

Income Tax
S. 194C – Job work Charges paid for processing & weaving, is liable to TDS
Income Tax

Income Tax
Assessee cannot be allowed deduction under both Section 10B(6)(iii) & 80HHF
Income Tax

Income Tax
Penalty cannot be levied automatically for mere transfer pricing adjustment
Income Tax

Income Tax
ITAT criticises AO for harnessing Assessee & imposed Penalty on A.O.
Income Tax

Income Tax
Payments made for transmission of electricity by transmission lines do not constitute rent payment U/s.194-I
Income Tax

Income Tax
