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.
Income Tax Appeal not maintainable after declaration of moratorium under IBC
Sale of Renewable Energy Certificate (Carbon Credit) is capital receipt
Training and computer reservation service cannot be treated as FTS
PCIT cannot revise assessment order in respect of issues already covered during assessment
ITAT deletes Section 271G penalty for non-submission of comparable prices of diamonds
Allocation of expenditure incurred by one unit to another without adequate base is unjustified
Faceless Appeal – Opportunity for personal hearing not granted- Order set aside
Higher tax rate for foreign companies not declaring & paying dividends in India is legal
Rectification order by DRP based on Rectification application by TPO is Not maintainable
Order passed by AO merely based on order of Settlement commission not valid
Deemed notional rent in respect of unsold flats held as stock in trade applicable wef AY 2018-19
Article 7 cannot come into play unless interest income is directly or indirectly attributable to PE
Shares, being tangible assets, depreciation not allowable u/s 32(1)(ii)
No section 271(1)(b) Penalty if assessment completed under section 143(3)
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.
