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 Directs AO to Re-adjudicate Full Bank Deposit Addition
No Defective Notice by CPC if Receipts Below Limit u/s 44AB
ITAT Imposes Rs. 10,000 Cost on Appellant for not responding to notices issued by AO
Purchases reflected in books can’t be treated as unexplained investment
ITAT: Capital Project Donations for Trust Treated as Corpus, Re-adjudication Directed
Expense incurred for earning business income is allowable as business expense
Section 69A doesn’t apply to cash deposited and declared as income
TPO order passed after time limit prescribed u/s 92CA is barred by limitation
Incriminating Material found during search of third party: Section 153C vs. 147
Incriminating document found during search of third party needs to be provided to assessee
Order passed in the name of non-existing entity doesn’t survive
Addition u/s 68 sustained as genuineness of transaction in shares not proved
Expense incurred for earning only exempt income is not allowable as deduction
Invocation of section 263 unjustified as order not prejudicial to revenue
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.
