Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Assessee can claim exemption u/s 54F & 54EC simultaneously
Income Tax
Income Tax
ITAT SB explains scope of assessment or reassessment u/s.153A(1)(b) & Sec. 80IA
Income Tax
Income Tax
Proper reasons must be given for non-acceptance of additional evidence under rule 46A
Income Tax
Income Tax
Taxability of waiver of loan taken for acquiring capital asset
Income Tax
Income Tax
Just because benefits of research may have enduring benefit, expenditure cannot be considered as capital in nature
Income Tax
Income Tax
Period of holding to be reckoned from ‘date of purchase’ & not from date of demat
Income Tax
Income Tax
Payment by agent of assessee for purchases/ upgrades of software cannot be reimbursement
Income Tax
Income Tax
TP – A.O. cannot reject method adopted in earlier years if facts are identical
Income Tax
Income Tax
TDS not deductible on reimbursement of brokerage
Income Tax
Income Tax
S. 54G Amounts should be utilized for acquisition of assets for business purpose
Income Tax
Income Tax
In the absence of right to receive advance cannot be treated as Income
Income Tax
Income Tax
Assessee not entitled to deduction u/s. 54EC while computing book profit u/s. 115JB
Income Tax
Income Tax
S. 147 Reopening Void If Reasons Supplied After Reassessment Order
Income Tax
Income Tax
