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.
Dividend Income for F.Y.2019-20 exempt under section10(34) of Income Tax Act
Freight from transportation of cargo via feeder vessels covered under India-France Tax Treaty not taxable
Addition for Bogus Purchases on mere Presumption without any supporting material not valid
AO justified in treating capital Gain as Income from other sources as no information furnished by Assessee
ITAT deletes addition for LTCG on Penny stock as interim order of SEBI was revoked
Registration Date irrelevant for Sec 56(2)(vii)(b) as substantial obligation discharged on agreement date
AO cannot mechanically apply provisions of section 56(2) to difference in value
Activities of society for benefit of general public is eligible for Section 11 deduction
Section 56 -Stamp duty value on agreement date is to be considered and not value on registration date
PCIT cannot grant conditional section 12A Registration
Land treated as capital asset as no evidence of carrying agricultural activity
Amortization & allowability of Expenses under section 35D & 37- ITAT remands matter back to AO
Section 263 revision order valid if AO not examined the issue at all
Allegation of conversion of unaccounted money needs sufficient evidence
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.
