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Rectification Order Passed In Name Of Non-Existent Entity Despite Having Knowledge Of Its Merger, Is Invalid: Mumbai ITAT

The Mumbai ITAT held that rectification order passed in the name of a non-existent entity, despite informing Revenue regarding its merger, is non-est in the eyes of law. The Division Bench. ....

Raj Kumar Chauhan , Teleperformance Global Servicesp Ltd , Mahagun Realtorsp Ltd , Maruti Suzuki India Ltd , Bank Ltd , Bombay High Court , United Western Bank Ltd , Bank Successor , Division Bench , United Western Bank , Apex Court , Prashant Maharishi , Accountant Member , Judicial Member , Assessing Officer , Teleperformance Global Services , Income Tax ,

Date Of Possession Of New Property To Be Considered As Date Of Acquisition; ITAT Allows Deduction

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the date of possession of new property to be considered as date of acquisition and the assessee is entitled to deduction under. ....

Vimal Punmiya , Raj Kumar Chauhan , Mumbai Bench , Income Tax Appellate Tribunal , Income Tax Act , Judicial Member , Prashant Maharishi , Accountant Member , Assistant Commissioner , Income Tax , For Appellant ,

I-T Authority Fails To Consider Reason For Difference In Sale Consideration & Stamp Duty: Mumbai ITAT Deletes Penalty Levied U/s 270A For Under-Reporting Of Income

Noting that neither the Assessing Officer nor the CIT(A) have taken into consideration the explanation offered by the Assessee during the assessment proceedings in relation to the difference in the. ....

Pritesh Mehta , Assessing Officer , Prashant Maharishi , Accountant Member , Rahul Chaudhary , Judicial Member , Evaluation Officer , Mumbai Itat , Ssessing Officer , Assessment Proceedings , Sale Consideration , Stamp Duty Valuation , Immovable Property , Deleted The Penalty , S 270a Of The Income Tax Act ,

No ALP Adjustment Is Permitted On Notional Amount Of Royalty Paid By Overseas Subsidiary, Reiterates Mumbai ITAT

The Mumbai ITAT confirmed the CIT(A) s action in deleting the addition made on account of waiver of royalty received from two subsidiaries. The Bench comprising Prashant Maharishi (Accountant. ....

Sri Lanka , Sandeep Singh Karhail , Fenil Bhatt , Harshad Panchal , Prashant Maharishi , Accountant Member , Tax Payer , Mumbai Itat , Eleting The Addition , Notional Income ,

Issuance Of Letters Of Comfort/Support Will Construe As International Transaction U/s 92B: Mumbai ITAT

The Mumbai ITAT recently ruled on selection of comparable and transfer pricing adjustment on account of non-recovery of charges for providing letter of comfort/support and royalty in case of. ....

Madhur Agrawal , Sandeep Singh Karhail , Vachashpati Tripathi , Counsel For Department , Inmacs Management Services Ltd , Axis Integrated Systems Ltd , Prashant Maharishi , Accountant Member , Sandeep Singh , Judicial Member , Tax Payer , Mumbai Itat , Transfer Pricing Adjustment , Non Recovery , Letter Of Comfort Support , Public Domain , Nternational Transaction , Sec 92b Income Tax Act ,