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.
ITR Due Date Extension for Tax Audit Case Not Applicable to Assessee Liable for Audit under Other Acts
Determination of ALP of intra group services as NIL not sustained as reasonable documents maintained
Land transferred at the time of execution of Development Agreement cannot be taxed in year of Sale Agreement
Rate at which loan taken by Appellant cannot be taken as internal CUP to benchmark loan given to AE
Adjustment towards disallowance in terms of section 36(1)(va) are permissible under scope of section 143(1)
Accretion on Surrender of ULIP Policy Taxable as ‘Capital Gains’
Mere Citation of Different PANs by Assessee & AO doesn’t dismiss Appeal
Dividend distribution tax is a tax on domestic company distributing dividend
Arriving at Arm’s Length Price as NIL without giving contrary finding is unsustainable
Penalty for late filing of Profession Tax Return is not allowable as business expense
Addition in case of bogus purchases restricted to the extent of gross profit involved in business
Software expense incurred for use of license not giving enduring benefit is revenue expenditure
ITAT Rules Against Fees for Late TDS Filing Prior to 1.6.2015
Ex-Parte Order: ITAT Reinstates Appeal to CIT(A) amid Covid & Software Issues
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.
