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.
No Penalty for Concealment of Income on Ad-hoc Addition reduced by ITAT
Delayed payment of employee’s contribution to PF & ESI adjustable u/s 143(1)
Interest Income on ECB taxable at rates provided in Article 11 of Indo-Netherlands Tax Treaty
Notional rent should be computed on the basis of municipal rateable value
Due to suo motu disallowance, additional disallowance on travel and foreign travel expenses unjustified
ITAT Mumbai upheld Addition towards PF/ESI in 143(1) proceedings
Subscription Fee Received by American Chemical Society cannot be Treated as Royalty
Compensation paid by builder during redevelopment of flats is capital receipt
Deduction u/s 80HHE is allowed against gross total income
Addition for Cash Deposit of Tuition Fee received during Demonetization – ITAT restores matter to CIT(A)
Assessment framed on the basis of mere ‘base note’ is unsustainable
Netting of income u/s 57 allowed as there is direct nexus between interest received and paid
Assessment order against Deceased despite Knowledge of his death is invalid
Dividend to non-resident shareholder attracting rates u/s 115-O doesn’t have lower rate benefit under DTAA
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.
