Courts: ITAT Mumbai
5,841 articlesIncome Tax
Income Tax
Income of Predecessor Company Cannot Be Clubbed with Successor Post-Amalgamation
Income Tax
Income Tax
Grandfathered capital gain as per Article 13(4) not to be adjusted against long-term capital loss
Income Tax
Income Tax
Disallowance on alleged fictitious loss without incriminating material cannot be sustained
Income Tax
Income Tax
Revisional Power Fails Where TPO Order Was Never Passed
Income Tax
Income Tax
LTCG Claim Reopened Due to Preferential Allotment Concerns
Income Tax
Income Tax
ITAT Mumbai Allowed Telescoping of Estimated Commission Based on Earlier Years
Income Tax
Income Tax
Form 26AS Mismatch Alone Can’t Justify Income Addition: ITAT Mumbai
Income Tax
Income Tax
Accommodation Entry Cases: Full Addition Applies Without Proof
Income Tax
Income Tax
Block of Assets Continues If New Asset Added Before Year-End: ITAT Mumbai
Income Tax
Income Tax
Unexplained Investment Limited to Actual Payment Made in the Year: ITAT Mumbai
Income Tax
Income Tax
Section 50C Limited to Date of Actual Transfer, Not Later Escalation
Income Tax
Income Tax
Clerical Error in Form 10AB Not Ground to Reject Registration: ITAT Mumbai
Income Tax
Income Tax
Separate Books Allegation Can’t Be Basis Without Prior Show Cause
Income Tax
Income Tax
