UPS Freight Services vs. ACIT (ITAT Mumbai)

Related Judgements

1. ITO vs. Ellora Silk Mills (ITAT Mumbai) 

   (i) Where the AO had accepted in the past that the warehousing charges received by the assessee was business income, he was not justified in reopening the assessment to assess the charges as property income in the absense of any … ITO vs. Ellora Silk Mills (ITAT Mumbai)…

2. Narang Overseas vs. ACIT (ITAT Mumbai 5 Member Special Bench) 

   (i) The judgement of the SC in Mariappa Gounder vs. CIT 232 ITR 2 does not decide whether mesne profits received against wrongful possession of property is in the nature of revenue receipt or capital receipt. It merely decides the … Narang Overseas vs. ACIT (ITAT Mumbai 5…

3. Development Consultants vs. DCIT (ITAT Kolkata) 

   Where the assessee entered into “international transactions” with “associated enterprises” and the AO made adjustments to the arms length price, held, deleting the adjustments that:

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4. M/s B. G. Chitale vs. DCIT (ITAT Pune – Special Bench) 

   The process of pasteurisation of milk does not amount to manufacture / processing for purposes of sections 80-I and 80-HHA as while pastuerised milk is improved in quality, it is not a commercially different product as compared to raw milk.
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5. ITO vs. Lotia Co.op Hsg. Soc. (ITAT Mumbai) 

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