Courts: ITAT Mumbai
5,841 articlesIncome Tax

Income Tax
Exemption u/s. 54 granted as amount utilized within extended time under TOLA
Income Tax

Income Tax
Bogus purchase addition restricted to extent of gross profit rate
Income Tax

Income Tax
Under RPM, Focus on Functional Similarity, Not Product Similarity: ITAT Mumbai
Income Tax

Income Tax
Set off of loss of PE against interest income from External Commercial Borrowing allowed
Income Tax![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
Income Tax
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
Income Tax

Income Tax
Dividend Distribution Tax not chargeable on dividend paid to International Finance Corporation
Income Tax

Income Tax
Surcharge not leviable as slab rates of Private Discretionary Trust is below Rs. 50 Lakhs: ITAT Mumbai
Income Tax

Income Tax
ITAT deletes addition for On-Money due to absence of any corroborative evidence
Income Tax

Income Tax
Defective Section 151(2) sanction & non-disposal of objections: ITAT quashes Reassessment in on money Case
Income Tax

Income Tax
Section 263 cannot override AO’s reasoned decision allowing CSR-linked 80G deduction: Mumbai ITAT
Income Tax

Income Tax
Notice Issued by non-Jurisdictional AO to NRI is invalid: Mumbai ITAT quashes Reassessment
Income Tax

Income Tax
Section 68 Addition Unsustainable as AO Relied Solely on Third-Party Statement Without Inquiry
Income Tax

Income Tax
Section 148 Notice Invalid Without Section 151(2) Sanction from prescribed authority
Income Tax

Income Tax
