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.
Return Filing Mistake Can Be Rectified If U/s 143(1) Intimation Not Served: ITAT Mumbai
Section 153C Additions Deleted: No Corroboration for Third-Party Pen-Drive Evidence
On-Money Addition for Flat Purchase Deleted; Builder’s General Statement Alone Not Enough
Penalty for Non-Compliance Deleted as Venial Breach Where Assessments Accepted Returned Income
Carbon Credit Sale Treated as Capital Receipt, Not Taxable Income
Documented and Repaid Unsecured Loans Cannot Be Treated as Accommodation Entries u/s 68
TDS Credit Cannot Be Denied Due to Reporting Mismatch
RTGS Sale Proceeds via Credit Society Not Unexplained Money
No TDS on Stockist Discounts, ESOP Grants & MSME Interest: ITAT Mumbai
ITAT Mumbai Allows Professional Fees & Foreign Branch Expenses u/s 37(1) for Strategic Investments
Section 69A Addition Quashed Where Presumptive Income Was Declared
Limited Scrutiny Means Limited Powers: Additions Beyond CASS Scope Quashed by ITAT
Bogus Purchases Can’t Be Added in Full When Sales Are Accepted: ITAT Restricts Addition to 3% GP
Interest Paid to Earn Interest Is Allowable: ITAT Allows Section 57(iii) Deduction Despite Ex-parte Assessment
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.
