ITAT Mumbai

No requirement of Prior intimation to Assessee for Transfer of case from one AO to other AO within same city

Jaswantlal J Shah Vs ACIT (ITAT Mumbai)

Jaswantlal J Shah Vs ACIT (ITAT Mumbai) In ground No.1 of appeal, the assessee has impugned the validity of assessment order on the ground that the Assessing Officer has no jurisdiction to pass the assessment order. The short contention of the assessee is that before changing jurisdiction of the Assessing Officer under section 127 of [&he...

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Foreign tax credit eligible in all cases, except tax paid in Finland & Canada

Tata Consultancy Services Ltd. Vs DCIT (ITAT Mumbai)

Tata Consultancy Services Ltd. Vs DCIT (ITAT Mumbai) From the stage of the assessment proceeding itself, it is the claim of the assessee that the term ‘tax’, as defined under section 2(43) of the Act would only include taxes chargeable under the Indian Income Tax Act. It is the further case of the assessee that […]...

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No section 263 revision could be made for order of reassessment

The Tata Power Company Limited Vs PCIT (ITAT Mumbai)

Any order of the subordinate authority which could have been considered as erroneous and prejudicial to the interest of revenue in allowing assessee’s claim of deduction under section 80IA, either due to lack of enquiry or otherwise, was the original assessment order passed under section 143(3) r.w.s. 144C and not the re-assessment orde...

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Reassessment proceeding against BCCI quashed due to failure of issuance of Notice

DCIT Vs Board of Cricket Control in India (ITAT Mumbai)

DCIT Vs Board of Cricket Control in India (ITAT Mumbai) Deputy Commissioner of Income Tax has challenged correctness of the order dated January 09, 2019 passed by CIT(A) quashing the reassessment order passed by the Appellant without issuance of notice under Section 143(2) of the Income Tax Act, 1961 (IT Act), for the assessment year [&he...

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Regular Vs. Slump Sale: Assessee cannot be allowed to take shifting stands

Emil Pharmaceutical Industries Private Limited Vs DCIT (ITAT Mumbai)

Emil Pharmaceutical Industries Private Limited Vs DCIT (ITAT Mumbai) In this case learned CIT(A) has noted that the assessee has not produced supporting documents such as the list of employees at the time of the sale, electricity bills and other details necessary to establish the existence of an undertaking in a continuous business. Furth...

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ITAT grants stay to Vodafone subject to payment of tax of Rs 230 crores

Vodafone India Services Limited Vs ACIT (ITAT Mumbai)

Vodafone India Services Limited Vs ACIT (ITAT Mumbai) 1. By way of this application, the asses see-applicant seeks a stay on collection recovery of the tax and interest demands, aggregating to Rs 1128.46 crores, in the matter of assessment under section 143(3) r.w.s. 144C of the Income Tax Act, 1961, for the assessment year 2014- [&hellip...

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No penalty leviable unless the conduct of the assessee is found to be contumacious

Aanya Real Estate Pvt. Ltd. Vs DCIT (ITAT Mumbai)

Aanya Real Estate Pvt. Ltd. Vs DCIT (ITAT Mumbai) In M/s. Aanya Real Estate Pvt. Ltd. v. Deputy CIT [IT A No. 115/Mum/2020 decided on July 20, 2021] M/s. Aanya Real Estate Pvt. Ltd. (“the Appellant”) is a real estate company. During assessment, it was noted that the Petitioner had disclosed payment for Exchange Server […]...

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Consultant Doctors cannot be treated as employee for TDS deduction

DCIT Vs Hurkisondas Nurrotumdas Hospital & Research Centre (ITAT Mumbai)

DCIT Vs Hurkisondas Nurrotumdas Hospital & Research Centre (ITAT Mumbai) Going by the factual matrix as enumerated in the preceding paragraphs, it could be noted that the terms of arrangement with consultant Doctors was different from employee-doctors. The consultant doctors were paid based on the services rendered by them and on the ...

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HC grants Stay to Vodafone as non-completion of hearing was solely attributable to revenue

Vodafone Idea Limited Vs Addl. CIT (ITAT Mumbai)

Thus it is clear that non completion of hearing of this appeal is solely attributable to revenue. In these circumstances, we are of the considered opinion that there is no change in facts and circumstances of the case. Accordingly, we extend the stay for a period of six months or till the disposal of the appeal whichever is earlier....

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Notional rent not leviable if a flat is inhabitable and in a ruinous condition

Amit Balkrishna Jalan Vs ACIT (ITAT Mumbai)

Amit Balkrishna Jalan Vs ACIT (ITAT Mumbai) Another issue raised relates to confirmation of annual letting value of yashodeep flat at a municipal ratable value, when there was material filed to demonstrate that the flat was not fit for occupation and certificates from authorities were filed for evidence of the same. On this issue, the [&h...

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