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Latest judgements uploaded (See all)
Sharad Sevantilal Shah v. ITO (ITAT Mumbai)
Mumbai Tribunal : S. 56 : Income from other sources – Property received for inadequate consideration – Difference between agreement value and stamp duty value – Oral agreement supported by contemporaneous evidence –Agreement fixing the consideration and does not mandatorily require a written agreement - Change in stamp duty valuation method – Addition not sustainable- No binding precedent… Read More ...
CIT(E) v. Tata Education and Development Trust (Bombay High Court)
Bombay High Court: S. 11 : Property held for charitable purposes – Carry forward of deficit – Excess expenditure incurred by trust in earlier years – Set off against income of subsequent years – Permissible – Appeal of Revenue dismissed. [S. 11(1)(a), 11(1)(d), 260A.] The Revenue challenged the Tribunal’s order allowing the assessee–trust to carry forward the deficit… Read More ...
Man Truck & Bus India Pvt Ltd v. The Assessment Unit, ITD (Bombay High Court)
Bombay High Court: S. 270A : Penalty for under -reporting and misreporting of income - Transfer Pricing adjustment – Advanced Pricing Agreement – No order passed u/s. 92CD(3) on modified return – Virtual hearing mandatory under Faceless Penalty Scheme – Penalty order quashed and matter remanded to AO to grant virtual hearing and pass fresh speaking order within… Read More ...
Latest articles published (See all)
CORRESPONDING ANALYSIS OF PENALTY PROVISIONS UNDER THE INCOME TAX ACT, 2025
By Ms. Neelam C. Jadhav Advocate: CORRESPONDING ANALYSIS OF PENALTY PROVISIONS UNDER THE INCOME TAX ACT, 2025 Read More ...
PUBLIC CHARITABLE TRUSTS AND PTEC IN MAHARASHTRA
By CA Anilkumar Shah: It is decided under 1. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, clearly that the trusts which do not carry out any business or trade etc. are not liable to pay the profession tax (PTEC) and cannot be forced, as the PT Act itself is not applicable to them. There… Read More ...
When the Portal Goes Beyond the Notified Form – The Curious Case of Form No. 35
By CA Milind Wadhwani: Recently, there has been considerable discussion within tax professional circles about significant changes observed while filing Form No. 35—the prescribed form for appeals before the Commissioner of Income-tax (Appeals) [CIT(A)]. In the author’s view, the additional details currently being sought through the e-Filing portal cannot be legally mandated unless and until a revised Form No.… Read More ...