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.
ITAT Imposes Rs 5,000 Cost on Assessee for Non-Compliance of CIT(A) notices
Assessment order passed in case of amalgamated entity is null and void
TP Adjustment relating to receipt of brand royalty from AE deleted as brand not owned by assessee
Disallowance of interest on unsecured loans unjustified as genuineness of loan not disputed
Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
Order passed in case of non-existing entity is null and void
Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
Other method in rule 10AB is most appropriate method in case of royalty transactions
Section 271(1)(c) penalty cannot be imposed merely for incorrect income head treatment
No Section 14A Disallowance if Assessee has Surplus Interest-Free Funds Exceeding Exempt Income Investments
No Section 44ADA Addition for Consultancy Income by 10th-Passed Assessee
No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities
No Section 271B Penalty without Assessee’s Reasonable Opportunity to be Heard
WDV of assets cannot be adjusted by amount of compensation for defective product
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.
