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.
ITAT Condones 314 days Delay in filing of Form No. 10CCB
Tribunal held that reassessment notice can be issued u/s 147 in relation to search and seizure
Tribunal sets aside addition of Rs.115 Cr relating to share premium received from foreign investors
Amounts diverted to funds by NABARD not taxable
No Section 263 revision in case AO had taken possible view
Fee receipt available in Public domain cannot be treated as incriminating material
Manual Filing of Appeal instead of online due to difficulty in e-filing – ITAT directs CIT(A) to accept appeal
Depreciation not allowable if proof of addition to fixed Assets not submitted
Appeal can be filed only on the basis of order/intimation, against which assessee is aggrieved
LTCG taxable in year of transfer & not in year of issue of fresh cheques for consideration
Cost of improvement not allowable if supporting bills, vouchers not submitted
Interest expense on perpetual bonds allowable as deduction
Section 68 Additions Justified if Assessee fails to Prove Genuineness of Unsecured Loan
Indexation benefit on installments paid allowed from flat date allotment
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.
