Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Penny Stock Addition u/s 68 Set Aside; Reopening Held Invalid for lack of Mind Application
Income Tax
Income Tax
Letter of Comfort didn’t constitute International Transaction: TP adjustment deleted
Income Tax
Income Tax
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
Income Tax
Income Tax
Interest Expenditure U/s 57 Allowed — Nexus Established through Computation
Income Tax
Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
Income Tax
Income Tax
Rule 46A Violation — Matter Remanded to CIT(A) as Additional Evidence Accepted without Giving AO Opportunity
Income Tax
Income Tax
ITAT Mumbai Sets Aside 12AB Rejection as Trust Initiated Amendment of Overseas Fund Clause
Income Tax
Income Tax
Securitisation trust are revocable within meaning of section 63 of Income Tax Act
Income Tax
Income Tax
Disallowance u/s. 14A read with rule 8D cannot exceed exempt income
Income Tax
Income Tax
Denial of Section 11 Exemption Does Not Permit Taxation of Gross Receipts: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai Deleted Section 69A Addition as Based Solely on Third-Party Statement
Income Tax
Income Tax
Revision order was upheld as it flagged unverified INSIGHT Portal inputs on alleged accommodation entries
Income Tax
Income Tax
