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.
Compensation income of land acquisition u/s 96 of Land Acquisition Act is not taxable under income tax
FDR interest taxable under ‘Income from other sources’
Depreciation on software allowable @60%
CIT(E) cannot impose unstipulated condition while granting approval u/s 80G
Order of Commissioner passed u/s 119(2)(b) not appelable before ITAT
Disallowance of excess/ short year end provisions in current year and allowing in subsequent year is revenue neutral
No addition on basis of application of Sec 43CA in absence of element of transfer
Non-deduction of TDS will not attract penal interest u/s 201 if primary liability is discharged by recipient
Deduction u/s 36(1)(viia) is available on total outstanding advances at the end of each month including opening balances
Section 194I TDS not applicable on AC maintenance, housekeeping, security & common area maintenance charges
Addition of investment in India by tax resident of UAE unsustainable in terms of Indo-UAE treaty
Article 13(4) of DTAA benefit is available on entire STCG/ LTCG before setting off brought forward STCG/LTCG
CIT(A) cannot accept Additional Evidence in Violation of Rule 46A
Loss cannot be disallowed merely for Code modifications by stock broker
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.
