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.
TDS not deductible as reimbursement to member companies by PII doesn’t qualify as fee for technical service
Revisional jurisdiction u/s 263 not invocable as order passed by AO doesn’t satisfy twin conditions
No Addition for mere appearance of Assesees name in documents found during Search
Microsoft Licenses fees not falls under the category of Royalty or Copy Rights
Reasons recorded for reopening are to be examined on a standalone basis
Co-op society entitled for deduction u/s. 80P(2)(d) in respect of interest received from co-op banks
Interest income can be justified as accrued only when there is certainty of its receipts
Reopening of assessment unsustainable in absence of satisfaction of competent authority
Interest on borrowed funds allowable u/s 36(1)(iii) as funds used wholly and exclusively for business
ITAT deletes penalty on estimated addition for alleged bogus purchases
Mere submission of amendment by post to Charity Commissioner cannot be considered to be due registration
Proceedings initiated & orders passed in the name of dead person is invalid
Lease rental from associated enterprises is not royalty – India-USA DTAA
Revisional Jurisdiction not Invokable If AO took one of Possible Views
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.
