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.
Amount of carbon credit received is a capital receipt
Commission from Accommodation Entry to be Included in Total Income
Section 44AD/44AF apply to presumptive assessment & not apply to Companies
Reasons for reopening not provided – ITAT upholds quashing of order by CIT(A)
No addition for On-Money Payments solely on statement of real estate developer
Rejection of books of accounts of corporate assessee cannot be done in light manner
Bogus Purchase – Sales turnover cannot be achieved without purchasing materials
Addition of Notional Interest on Advances to Related Parties Unsustainable due to availability of sufficient interest free funds
Reopening of assessment before disposing of objections filed by assessee is unsustainable
Mere Non-receipt of confirmation from sundry creditors cannot result into addition
Benchmarking corporate guarantee fees based on bank guarantee rates is incorrect
Deduction u/s 10AA available on trading activities from SEZ
Mere Board Resolution doesn’t crystallize a liability for Expenditure on discontinuance of Clinics
ITAT Mumbai Deletes Addition for Deemed Interest on Director’s Loan to Company
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.
