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.

Capital Gain Exemption On Investment In Two Adjoining Properties

Additional Interest Under Section 244A(1A) Applicable for Refund Delays

No applicability of sec. 115JB(2)(b) to Union Bank due to non-company status under Companies Act

Amount withdrawn from reserve to be reduced while computing book profit u/s. 115JB: ITAT Mumbai

Part refund amount to be first adjusted towards outstanding interest: ITAT Mumbai

Accommodation entries in nature of bogus unsecured loans added as unexplained u/s. 68: ITAT Mumbai

No penalty u/s 271(1)(c) as mere claim isn’t furnishing inaccurate income particulars

Accommodation entries: Reopening based on mere DDIT (Inv) information is Invalid

Additional evidence against Section 35(2AB) disallowance: ITAT directs Re-adjudication

Hardship allowance paid by developer not liable to be taxed as revenue: ITAT Mumbai

Gift from non-resident brother exempt from taxation: ITAT Mumbai

No tax on amount received as ‘On-Money’ from sale of Flats u/s 68

Software license expenditure for carrying out routine operations is revenue in nature: ITAT Mumbai

Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
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.
