Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Tribunal is not competent to recall its previous order and re-write the same again and reverse the earlier decision taken on merit
Income Tax

Income Tax
MAT credit should be allowed before calculating Interest U/s. 234B and 234C of the Income Tax Act, 1961
Income Tax

Income Tax
Reassessment on ground of allowance of excess deduction on incentives of DEPB U/s. 80HHC
Income Tax

Income Tax
Reassessment U/s. 148 cannot be declared invalid, if any reasons taken by AO sustainable
Income Tax

Income Tax
View contrary to the earlier view taken by the Assessing Officer while completing the original assessment amounts to change of opinion
Income Tax

Income Tax
Technical job done by the engineers cannot be said to be in the nature of executive job
Income Tax

Income Tax
New unit must have separate and independent identity if set up by a company which is already running an industrial unit to claim benefit u/s. section 80-1B(2)(i)
Income Tax

Income Tax
Deduction u/s 80-IB of IT Act in respect of housing project and its allowability
Income Tax

Income Tax
Taxability of receipts from transfer of marketing rights and non-compete fee
Income Tax

Income Tax
If partner used club membership taken in his own name for business purpose then Club subscription paid by firm is allowable
Income Tax

Income Tax
Applicability of section 194C of IT Act, 1961 on contract for sale of goods
Income Tax

Income Tax
Validity of order passed u/s 154 of IT Act, 1961 when demand notice served after limitation period
Income Tax

Income Tax
Complexity of income need to be considered, to decide under which head rental Income will be taxed
Income Tax

Income Tax
