Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Interest income from banks on fixed deposits not necessarily Income from Other Sources
Income Tax
Income Tax
Limitation period for passing order u/s 201 of IT Act in absence of any express provision in Act
Income Tax
Income Tax
Interest Free Loan from a non-relative is not liable to tax
Income Tax
Income Tax
Prerequisite of section 12AA of IT Act for rejection of registration of a trust
Income Tax
Income Tax
Contract for sale of goods will not be covered within ambit of section 194C of Income Tax Act, 1961
Income Tax
Income Tax
Mere fact of confirmation of addition cannot per se lead to confirmation of penalty U/s. 271(1)(c) of IT Act
Income Tax
Income Tax
Limitation of time is not a determining factor in matters relating to remission or cessation of liabilities
Income Tax
Income Tax
Capital expenditure on scientific research has to be in connection with the Assessee’s business to be allowable under section 35 of IT
Income Tax
Income Tax
Deduction under section 80-1A/1B of IT Act can not be disallowed for running a new unit with some plant & machinery taken on hire
Income Tax
Income Tax
Penalty U/s. 271(1)(c) can not be imposed on the basis of routine & general presumptions
Income Tax
Income Tax
Penalty U/s. 271(1)(c) of IT Act can not be imposed for mistake in calculation of deduction If Assessee furnished all the details
Income Tax
Income Tax
Notional advantage will not form part of actual rent received
Income Tax
Income Tax
Notional benefit will not form part of actual rent received as contemplated by section 23(1)(b) of IT Act
Income Tax
Income Tax
