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.
Regular books of accounts maintained in tally not constitute incriminating material
Contribution received from members towards infrastructure facilities should be treated as a capital receipt
Section 115JB doesn’t apply to foreign company
Section 54 Capital gain exemption cannot be denied for claim under section 54F & non-filing of revised return
TDS Credit denial for Mismatch in Form 26AS & 16A is Insensitive & injudicious
Section 143(1) adjustment based on mere Tax Audit report vitiated in law
Late Filing of Audit Report not disentitle Trust from availing Section 11 benefit
ITAT allows Exemption on pharmacy income of Charitable hospital
Appeal not maintainable on Failure of Resolution Professional to Amend Form No. 36A
SEBI Penalty for shortfall in margin money eligible for section 37 Deduction
Intrinsic value of shares is a reasonable method of ascertaining fair market value of shares
Section 194C TDS on payment for preparation & execution of advertisement content
Furnishing of supporting evidence mandatory to claim TDS credit in absence of TDS certificate
Charitable Trust Registration – CIT cannot amend Section 12A Provisions
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.
