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.
Project specific Consultancy & Architect Fees not amount to FTS
CIT(A) not justified in not considering TRC submitted during Assessment proceedings
For Section 80M deduction only actual expenditure incurred has to be taken into consideration
CBDT have no power to Enlarge the scope of MCI regulation
Share Transfer without consideration or at a price lower than FMV not attracts Section 56(2)(vii)
Direct beneficial interest in asset/ bank account is a pre-requisite for issuing Notice u/s 148
Deduction of Interest waived under OTS Scheme
Possession of property not mandatory to claim section 24(b) interest
Claim not made in Return can be made during Assessment Proceeding
Cessation’ of liability cannot be claimed by AO if proceedings for recovery pending against Assessee
Long Term loss on shares allowed to be set off against LTCG on Sale of Property
In absence of transfer, payment for use of software cannot be treated as Royalty
TP adjustment without applying any prescribed benchmarking method is unsustainable
No further income attributable to a PE in India, if PE been remunerated at ALP
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.
