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.
Entire purchases cannot be held as bogus – ITAT upheld addition of 17%
Loan for Commercial Consideration & Business Expediency not attracts Deemed Dividend Provisions
AO cannot disallow under section 14A without recording his Satisfaction
ALV of property, which could not be let out, would be nil
Remuneration to Partner cannot be treated as ‘Expenditure’ for Section 40A(3)
ITAT allows Section 54F Exemption to Actor Sanjay Dutt
CIT(A) cannot dismiss the appeal for non-prosecution
Private Discretionary Trust cannot be treated as ‘Individual’ for Difficulties in E-filing Software
Notional interest not chargeable on share application money paid to AEs
Reasons recorded for reassessment cannot be substituted, added or deleted
Reasonable cause for failure to submit Tax Audit Report- ITAT deletes Penalty
ITAT condones delay of 41 Months- No supposition that everybody is custodian of law
Architect Fee Paid related to Transfer of Development Rights Allowable
Corpus donation received by Trust not registered under section 12A is not taxable
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.
