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.
Investment beyond six months in NABARD Bonds cannot be considered for claiming exemption u/s. 54EC
Income in case of life insurance business should be computed as per section 44 of Income Tax Act
Compensation received for hardship is capital receipt hence not taxable
ITAT Limits Addition to 0.05% of Gross Total for Cash Deposits in Bogus Business Activities
ITAT Directs Re-adjudication for Late Fees u/s 234E, No Opportunity Given for Appeal Delay Reasons
ITAT set-aside order of CIT(A) for not passing the order on merit
No section 68 addition in the hands of conduit entity
Transfer pricing adjustment unjustified as Specified Domestic Transaction cannot be referred to TPO after 01.04.2017
Compensation to real estate developer for closure of agreement allowable as revenue expenditure
Carried forward unabsorbed depreciation permitted to be set off against short term capital gain
Deduction u/s 80(2)(d) available to co-operative society on interest received on deposits with co-operative bank
Addition u/s 68 towards unexplained cash credit based on presumptions & conjectures unsustainable
Section 50C Addition Cannot be Made by CPC Under Section 143(1)
Adoption of stamp duty valuation u/s 50C without making reference to DVO unsustainable
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.
