Tag Archives: IN THE ITAT MUMBAI BENCH ‘C’

Registration and approval granted under Section 12AB and Section 80G cannot be made conditional on pending Supreme Court proceedings.

By | October 28, 2026
0 Comment

Registration and approval granted under Section 12AB and Section 80G cannot be made conditional on pending Supreme Court proceedings. Issue Whether registration granted under Section 12AB and approval granted under Section 80G(5) of the Income-tax Act can be made subject to a contingency based upon the outcome of proposed or future proceedings by the Revenue… Read More »

Convenience fee retained by online ticketing platforms for independent services does not attract Section 194H TDS.

By | September 24, 2026
0 Comment

Convenience fee retained by online ticketing platforms for independent services does not attract Section 194H TDS. Issue Whether the amount collected and retained by an online ticketing aggregator as a convenience fee from customers constitutes “commission” constructively paid by a multiplex operator, attracting TDS under Section 194H and consequential proceedings under Sections 201(1) and 201(1A).… Read More »

Reassessment under Section 148 is invalid when incriminating search material requires invocation of Section 153C.

By | September 19, 2026
0 Comment

Reassessment under Section 148 is invalid when incriminating search material requires invocation of Section 153C. Issue Whether an assessment can be reopened under Section 148 on the basis of incriminating material seized during a search conducted on a third party prior to March 31, 2021, instead of resorting to Section 153C. Facts The assessee filed… Read More »