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.
Deduction of unamortized brokerage claimed via revised return is allowable
Interest paid u/s 201(1A) on late payment of TDS is penal in nature
Mistake apparent from record, constitutes a rectifiable mistake under section 254(2): ITAT Mumbai
Erroneous reporting of payment dates of EPF Contribution by Auditor, ITAT directs re-adjudication
Director’s education expenditure disallowed on failure to establish direct relationship with business activity
Proceedings Under IBC 2016 Halts Legal Suit Against Corporate Debtor
No Section 271B Penalty for delay due to Reasonable Causes
Addition invoking section 56(2)(vii)(b) unsustained as stamp duty value less than agreement value
On-money income assessable in year in which sale of concerned flat is declared
Addition u/s 68 merely based on suspicion without cogent evidence is unsustainable
Service tax amount cannot be included in gross receipt for Tax Audit u/s 44AD
Addition u/s 69A unsustainable as source of loan transaction duly explained
Expenditure incurred on community development is allowable u/s 37(1)
Amount not taxable under ‘capital gain’ as there is no transfer of right, title or interest in property
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.
