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 11 exemption cannot be denied merely for delay in furnishing of Form 10B
Section 80P deduction not allowed if Income Tax Return Filed after Due Date wef AY 2018-19
Co-Op Society can Claim section 80P(2)(d) Deduction of Interest from Deposits in Co-Op Banks
Tax Appeal not maintainable as same was not signed by IRP
Section 35(2AB): Cut of date mentioned in DSIT certificate is of no relevance
Keyman Insurance Policy premium is allowable business expenditure
TDS credit cannot be denied to Assessee for Non-Compliance by Deductor
Section 50C amendment introduced vide Finance Bill 2016 is retrospective in nature
ITAT quashed reopening of assessment initiated by AO merely based on information received from investigation wing
Guarantee commission not taxable in terms of India-Germany DTAA
Intra-bank transactions cannot always be rated at LIBOR
Challenge to sanctioned scheme of amalgamation in collateral proceeding is unsustainable
Form 10–IC filing Mandatory to Claim Reduced Corporate Tax Rate benefit
Reopening of assessment without valid reason is bad in law
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.
