Courts: ITAT Mumbai
5,844 articlesIncome Tax
Income Tax
Disallowance by CIT(A) of expense without any specific opportunity to the assessee in the matter of rendering of services not justified
Income Tax
Income Tax
Section 147 applies both to section 143(1) as well as section 143(3) – No reopening u/s 147 in absence of ‘new material’
Income Tax
Income Tax
Depreciation allowed on intangible assets acquired on or after 1st April, 1998 – Expenditure on acquiring database cannot be claimed as revenue expenditure
Income Tax
Income Tax
Bank Guarantee Commission not liable to TDS U/s. 194H as it is is not a transaction between principal and agent
Income Tax
Income Tax
Once tax has not been deducted and even if such tax has been paid by the deductee, disallowance u/s.40[a][ia] can still be made.
Income Tax
Income Tax
Receipt of retention money by furnishing bank guarantee not chargeable to tax as it accrues only on a successful completion of a contract
Income Tax
Income Tax
Assessee cannot be held to be a trader in shares with respect to delivery basis transaction
Income Tax
Income Tax
No Tax On Society Redevelopment Gains
Income Tax
Income Tax
Assessee not required to prove source of source
Income Tax
Income Tax
CIT Appeal to consider documents submitted by the Assessee before passing Ex-parte Order
Income Tax
Income Tax
Units of mutual funds are not generally trading instrument – ITAT Mumbai
Income Tax
Income Tax
ITAT can dismiss appeal for non attendance despite issue of notice to attend
Income Tax
Income Tax
Allowance of Punitive charges paid to Railways for overloading of wagons?
Income Tax
Income Tax
