Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
ITAT Remands Sec 68 Addition; Possible Loan Reclassification to Be Verified, No Automatic Addition
Income Tax
Income Tax
Disallowance of Interest Unsustainable Without Final Decision on Loan Validity: ITAT Mumbai
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
No FTS on Project-Specific Design Services; ‘Make Available’ Test Not Met, No Disallowance u/s 40(a)(i)
Income Tax
Income Tax
ESOP Discount Allowed as Revenue Expense: ITAT rejects Notional Loss Claim
Income Tax
Income Tax
ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough
Income Tax
Income Tax
ITAT Mumbai: No Penalty U/s 271(1)(c) on Estimated Bogus Purchase Additions
Income Tax
Income Tax
ITAT Mumbai: Sec 54 Claim Cannot Be Denied Merely for No Original Return-Allowed in Reassessment
Income Tax
Income Tax
ITAT Mumbai: On-Money Addition Based on Third-Party Evidence Excel Sheets Deleted
Income Tax
Income Tax
Third-Party Excel Sheets & Statements Without Corroboration Have No Evidentiary Value
Income Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
ITAT Mumbai: Revised Computation Without Revised Return Allowed to Correct Slump Sale Capital Gains Error
Income Tax
Income Tax
ITAT Mumbai: CSR Donations Eligible for Section 80G Deduction Despite Bar Under Section 37
Income Tax
Income Tax
