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 on Sale of prepaid sim cards & roaming charge
Section 143(2) notice is to be issued by AO who completes assessment before due date
One appeal cannot be filed against two reassessment orders for same assessment year-
No addition/ disallowance u/s 153C without incriminating material found during third person search
Income earned from offshore supply not taxable in India as none of operation is carried out in India
Property from ‘Will’ eligible for cost indexation from first owner’s acquisition date
Cash deposited in account of Assesee already taxed in the hands of his employer – No addition in the account of Employee
ITAT allows Depreciation on Car against Income of Hired Cars
Order passed in variation of procedures prescribed u/s 144B is non-est and bad-in-law
‘Marked to market loss’ not being notional loss is allowable expenditure
Current profit not to be included in accumulated profit to determine deemed dividend
Remuneration received for providing legal service not amount to ‘fees for technical services’
Addition unsustainable on AO being failed to provide any evidence of cash sales
Section 56(2)(x) not attracted to trust created for benefit of members/relative of settler identified as beneficiaries
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.
