Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Sec 154 Cannot Be Used to Deny Sec 11 Exemption on Form 10B Delay – ITAT Restores Benefit
Income Tax

Income Tax
Interest U/s 220(2) to be Recomputed After Rectification – Not From Rectification Date
Income Tax

Income Tax
Sec 68 Addition Set Aside – Documentary Evidence Accepted; Matter Remanded for Loan Repayment Verification
Income Tax

Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Income Tax

Income Tax
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
Income Tax

Income Tax
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Income Tax

Income Tax
Deduction U/s 80P(2)(d) Allowed on Interest from Co-operative Bank – ITAT Mumbai
Income Tax

Income Tax
Full TDS Credit May Be Allowed to One Co-owner if Other Has Not Claimed – ITAT Remands
Income Tax

Income Tax
Section 69A Addition Deleted as Cash Withdrawals Were from Disclosed Bank Accounts: ITAT Mumbai
Income Tax

Income Tax
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Income Tax

Income Tax
Section 80P(2)(d) Deduction Allowed- Interest from Co-op Banks Eligible, AO Directed to Delete Addition
Income Tax

Income Tax
Section 54F Deduction Allowed as Multiple Flats Treated as Single Residential Unit: ITAT Mumbai
Income Tax

Income Tax
Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld
Income Tax

Income Tax
