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.
AO obliged to refer matter to valuation officer when appellant objects to adoption of stamp duty value as full value of consideration
Reassessment proceedings within limitation period specified under 149(1) is valid
Taxability of Rent for Alternative Accommodation and Hardship Allowance
Transfer Pricing: Assessee can resile from Most Appropriate method selected earlier
Section 270A penalty Not Sustainable: Lack of Application of Mind & Violation of Principles of natural justice
Addition towards bogus purchases unsustainable if bogus purchases shows higher gross profit than regular
Joint ownership cannot stand in way of claiming exemption u/s 54F
Increase in business income due to addition of concealed production not eligible for deduction u/s 80IB
Receipt of fabrication charges from Associate Enterprise outside the purview of FTS
Allotment letters should be considered as ‘agreement to sell’ for section 56(2)(x)
Penalty u/s 271(1)(c) unsustainable in absence of recording of satisfaction
Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention
Foreign Currency Convertible Bond expenses included as FCCB premium expense is allowable
Amendment to section 40(a)(ia) vide Finance (No.2) Act, 2014 effective from AY 2015-2016
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.
