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.
Depreciation u/s. 32 available on non-compete fees
AO cannot scrutinize income tax return without issuing Section 143(2) Notice
Addition for higher stock valuation without discrepancy in quantity is unsustainable
Profit element involved in bogus purchases should be taxed
Dispute settled under VSV Scheme cannot be pursued in Appeal
Purchase from related party is not considered as specified domestic transaction u/s 92BA
Only IRP can file Appeal against Assessment Order after declaration of Moratorium
Inland Haulage Charges received by Shipping Companies not Taxable as Business Profit
Addition of opening balance of unsecured loan u/s 68 is unsustainable
TDS not deductible on payment by Deolitte India to Deolitte UK for global brand/communication/technology/knowledge
Lump sum compensation received will be treated as advance salary on closure of employer unit
No addition for duly explained cash deposit during demonetisation
TDS on repairs & maintenance of aircraft under Section 194C or 194J?
Compensation and interest up to the date of land acquired is taxable as capital gain
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.
