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 Section 56(2)(x) addition if Market Value Difference Is Within 10% tolerance limit
Penalty u/s. 271(1)(c) not sustained in absence of intention to conceal income: ITAT Mumbai
Jurisdiction of ITAT tied to location of AO who issued original assessment order
Disallowance of deduction u/s. 80P by CPC is beyond the scope of adjustment u/s. 143(1): ITAT Mumbai
ITAT Mumbai Cancels Penalty Under Section 271B for Late Audit Report
Sale of shares on stock exchange cannot be treated as unexplained u/s. 68: ITAT Mumbai
Holding period computable from allotment letter date & not sale agreement registration date
Addition already finalized u/s. 143(3) cannot be added again vide order u/s. 144: ITAT Mumbai
Penalty u/s 271G untenable as no transfer pricing adjustment possible due to omission of section 92BA(i): ITAT Mumbai
Provisions of section 56(2)(x) of Income Tax Act doesn’t apply to developer: ITAT Mumbai
Interest from FD linked to business activities is business income: ITAT Mumbai
Co-op Society entitled to Deduction u/s 80P(2)(d) on Interest Income from Co-op Banks: ITAT Mumbai
Section 54: Acquisition Date Is When Possession Is Handed Over, Not Agreement Date
Immovable Property Transfer Requires Registered Deed, Not Just Possession
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.
