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.
Corpus donation is capital receipt & irrecoverable – Not Taxable even if Trust is not unregistered
Assessee needs to establish genuineness of the expenditure
Foreign travel expenditure meant for business purpose cannot be disallowed
Section 194A TDS not deductible on Factoring Charges
Rule 37BA(3)(ii) allows splitting up of TDS amount over a number of years if corresponding income is assessable over a number of years
Disallowance of expense u/s 40(a)(i) unsustainable in lieu of certificate of non-deduction of TDS issued u/s 195(2)
ITAT Deletes Upward Adjustment on Payments of Interest On Fully Convertible Debentures in International Transaction
Voluntary CSR Expenditure exclusively for purpose of business allowable
Time barred order passed by TPO is not legally sustainable
Assessment order is invalid if notice not served to assessee: ITAT Mumbai
Interest on loan borrowed for project held as stock-in-trade is revenue expenditure
Income of royalty/ licence fees distributed amongst members is not taxable in company’s hand
Section 194H TDS not deductible on payment of credit card commission to banks
Dividends on Indian Depository Receipts not taxable in terms of Indo-Mauritius tax treaty
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.
