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.
Section 80G Registration cancellation- ITAT allows one more opportunity on principles of natural justice
Section 153A cannot be invoked if escaped income is not represented “in the form of asset”
Section 35(1)(ii) donation allowed as registration of Institute was valid on donation date
Reassessment proceedings unsustainable as full and true material facts provided
Assessment u/s 153C beyond six assessment year is without jurisdiction
TDS not deductible by Uber India for payment made to driver partners under Uber App
Same income cannot be taxed in the hands of two persons
Section 112(1)(c)(iii) overrides General Capital Gain computation Provisions for non-residents
Section 263 can be invoked if no specific inquiry by AO against CBS expenses
Assessment order passed u/s 143(3) beyond time limit prescribed u/s 153 is time barred
Forfeited share capital is Capital Receipt & not taxable under section 56(2)(ix)
Foreign insurance policy not declared in return- Bonafide mistake – Penalty deleted
AO cannot treat donation given as Bogus without conducting any inquiry
Foreign tax credit against form 67 filed before completion of assessment is duly allowable
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.
