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.
![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]
Dividend Distribution Tax not chargeable on dividend paid to International Finance Corporation
Surcharge not leviable as slab rates of Private Discretionary Trust is below Rs. 50 Lakhs: ITAT Mumbai
ITAT deletes addition for On-Money due to absence of any corroborative evidence
Defective Section 151(2) sanction & non-disposal of objections: ITAT quashes Reassessment in on money Case
Section 263 cannot override AO’s reasoned decision allowing CSR-linked 80G deduction: Mumbai ITAT
Notice Issued by non-Jurisdictional AO to NRI is invalid: Mumbai ITAT quashes Reassessment
Section 68 Addition Unsustainable as AO Relied Solely on Third-Party Statement Without Inquiry
Section 148 Notice Invalid Without Section 151(2) Sanction from prescribed authority
Addition based on non-service of notices set aside – Mumbai ITAT accepts source of property funds
Addition merely based on difference in Form 26AS and sales disclosed in P&L not sustainable
ITAT Mumbai Voids Reassessment, Deletes Section 56(2)(viia) Addition
Benefit of section 50B granted as conditions of slump sale satisfied: ITAT Mumbai
Section 68 Applies Only to Entries in Assessee’s Books, Not Bank Deposits
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.
