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 Tax on Income of company registered in Isle of Man received as principal from its agent in India
Deposit of cash sales in bank cannot be treated as deposit out of undisclosed income
Revisionary Powers under Section 263: Error Must Be Factual or Legal
Entries in books do not dictate tax treatment: ITAT allows expense
Cost imposed on assessee due to non-cooperation before lower tax authorities
Shares held as investment taxable under capital gain irrespective of controlling interest
Assessing share premium amount u/s 68 is unjustified
TPO order passed beyond time limit prescribed u/s 92CA(3) is barred by limitation
ITAT: Interest on Loan for Repayment Deductible from House Property Income
Provision for doubtful debt being in nature of diminution in value of asset attracts section 115JB
Section 36(1)(viia) Deduction for Bad & Doubtful Debts Allowed Regardless of Rural & Non-Rural Advances
10% TDS Applicable on Payment to FSII for Availing Pilot training, rules ITAT
Section 263 Not Invocable as Plausible View on Service Tax Return & ITR Difference taken by AO
When Additions are Deleted in Quantum Appeal, Penalty Cannot Survive
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.
