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.
Trust being revocable trust, income to be taxed in beneficiaries
No suit can be continued against corporate debtor till conclusion of IBC 2016 proceedings
One-time compensation treated as advance salary, relief u/s 89 available
Revision u/s 263 can be invoked when there was lack of enquiry by AO
Appeal not maintainable against a Company after Liquidation
Initiation of reassessment, based on wrong assumption of facts, is bad in law
AO’s order imposing penalty is appealable before CIT(A) and not to ITAT
ITAT allows Section 54 Exemption on Notional value of Flat to be constructed in future time
No markup chargeable in case of pure reimbursement of expenditure by AE
Section Exemption available for imparting architectural education
Deemed Dividend – Accumulated profit includes Profit up to date of payment
Interest/dividend from Co-Op Bank eligible for section 80P deduction
Computer Software entitled to 60% depreciation
Donation to Mosque not allowable as Business Expense
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.
