Courts: ITAT Mumbai
Find latest ITAT Mumbai judgments, orders and case laws on income tax covering assessments, transfer pricing, international taxation, capital gains, TDS, reassessment and penalties.

No disallowance under rule 8D(2)(ii) as interest-free own funds exceeds investment

Delay in Filing Form 10AB Can Be Condoned After Finance Act 2024 Amendment

Protective Additions u/s 68 & 69C Invalid Once Substantive Addition Sustained: ITAT Mumbai

No Section 263 Action on Debatable Penny Stock LTCG After Full AO Probe: ITAT Mumbai

ITAT Mumbai Allows 80IC Depreciation; Bogus Purchases Addition Restricted to 12%

Delay in Filing Form 10AB for 12AB Registration Can Be Condoned: ITAT Mumbai

Charitable Trust Entitled to Indexation Benefit on Capital Gains & Simultaneous Deduction u/s 11(1)(a) and 11(1A)

Penalty u/s 271(1)(c) Not Leviable on Estimated Addition of Profit Element in Bogus Purchases: ITAT Mumbai

Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai

Section 43CA Relief for Marginal Variations: ITAT Mumbai Applies 10% Tolerance Retrospectively and Orders DVO Reference

Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar

Estimated Commission Addition Cannot Trigger Concealment Penalty: ITAT Mumbai

Retracted Third-Party Statement Alone Insufficient for Section 68 Addition: ITAT Mumbai

ITAT Mumbai Restores Section 43 Penalty Matter for Fresh Verification of Foreign Bank Accounts
ITAT Mumbai judgments and orders represent an extensive body of income-tax appellate jurisprudence covering individuals, businesses, companies and other taxpayers. This TaxGuru page brings together decisions relating to assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural disputes. Chartered Accountants, advocates, companies, taxpayers and tax professionals can use this collection to research ITAT Mumbai precedents and follow important developments under the Income-tax Act. The page includes recent as well as significant earlier Tribunal decisions published on TaxGuru, providing a comprehensive reference point for direct tax case-law research and appellate practice.
