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 54 exemption eligible on brokerage for purchase of house property & on architect fees
Section 234C: PMS performance fees cannot be estimated for advance tax calculation
ITAT quashes Assessment completed without considering valid revised return
Disallowance stating hedging transactions in non-cleared securities as illegal is unsustainable
Capital loss on sale of STT paid shares/mutual fund cannot be set off against LTCG on sale of land
Addition u/s 68 unsustainable as identity, genuineness and creditworthiness of parties proved
Assessee can raise additional claims before appellate authority
Sales tax subsidy for development of industries is capital receipt
Foreign Tax Credit under DTAA cannot be denied for Delay in filing Form 67
Sales or Return agreement not covered as ‘works contract’ and hence TDS not deductible u/s 194C
Addition merely based on confession during search is unsustainable
Section 80P(2)(d) deduction eligible to co-op society on Interest income on investment of fund with co-op banks
In absence of PE Royalty Income of Warner Bros., USA arising outside India cannot be taxed
Business support services cannot be treated as Technical Services in absence of transfer of technology
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.
