Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
ESOP Holding period to be reckoned from the date of exercise of option to buy shares and not from the earlier date of grant of options
Income Tax
Income Tax
Whether the activity of transportation of containers falls under the purview of provisions of Sec 194C?
Income Tax
Income Tax
Allowability of Interest U/s. 244A on MAT credit
Income Tax
Income Tax
Whether, for the purpose of making addition, the findings of Customs authorities would prevail over the sales tax assessment order?
Income Tax
Income Tax
Interest cannot be disallowed if assessee had ample funds at the time of investing in subsidiary companies
Income Tax
Income Tax
Maintainability of Assesses claim for deduction U/s. 80IA if he sets up windmills at different places in different years
Income Tax
Income Tax
Whether non-competition fee paid to assessee allowable as revenue expenditure?
Income Tax
Income Tax
Reference to Special Bench cannot be withdrawn merely for the reason that HC has admitted identical question of law in another case
Income Tax
Income Tax
Whether the notional interest on interest-free deposit from tenants is to be considered while determining the correct ALV u/s 23(1)(a)?
Income Tax
Income Tax
Presence of a profit motive cannot lead to a conclusion that the transaction has been entered into as an adventure in the nature of trade ; Profit on Sale of TDR held as Capital Gain
Income Tax
Income Tax
When assessee fails to rebut the addition made by the AO in respect of undisclosed income found during the search and also chooses not to file appeal against the huge quantum addition, penalty is warranted in such circumstances
Income Tax
Income Tax
Tax cannot be levied on an amount wrongly paid to a person because of a mistake made by the payer – ITAT Mumbai
Income Tax
Income Tax
AO to record satisfaction regarding existence of undisclosed income before proceeding u/s. 153C of the Act
Income Tax
Income Tax
