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.
ITAT deletes penalty – Bonafide mistake in disclosing foreign asset in ITR
Claim of exempted allowance via rectification of order u/s 143(1)(a) not permissible
Addition u/s 68 unsustainable as no incriminating material found during search
Deduction u/s 80IA eligible to effluent water treatment plant
Case selected for scrutiny on TP risk parameter has to be referred to TPO
Amount recorded in books and offered to tax cannot be treated as unexplained and added u/s 69A
Addition u/s 69C simply based on scribbling notes without any other evidences is unwarranted
Matter resorted to find out specification of term ‘every month’ in clause 38 of EPF scheme
TDS not deductible on payment of compensation to Cricket South Africa
Chapter X cannot be invoked for making TP adjustment in case of AMP expenses
Maharashtra State Board of Technical Education would fall under definition of ‘state’ as per Article 12
Penalty u/s 271(1)(c) not sustained as concealment or furnishing inaccurate particulars not proved
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income
Manual final assessment order without containing DIN is unsustainable in law
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.
