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.
Stamp duty value on date of agreement is to be considered, if date of agreement fixing consideration and registration is different
Reopening of assessment on incorrect assumption is invalid
Order passed beyond limitation period by TPO u/s 92CA(3A) is unsustainable
Deduction for telecommunication service is available in respect of ‘profit of eligible businesses’
Liaison office in India doesn’t constitute PE in India
Date of allotment letter will be considered as date of acquisition of property
Foreign tax credit cannot be denied for mere delay in filing Form No. 67
Appeal duly filed in manual mode and later delayed in electronic mode is condonable
Approval under section 80G cannot be subjected to any condition
Reasons recorded for reopening of assessment must meet judicial scrutiny
Disallowance under Rule 8D(2) can be made on investments which had actually yielded exempt income
Disallowance unsustainable in absence of proper verification of evidences submitted
Payment of PF and ESI contribution done before filing return is allowable as deduction
Exemption u/s 54 for amount invested till the date of filing of belated return
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.
