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.
ITAT grants stay to Vodafone subject to payment of tax of Rs 230 crores
No penalty leviable unless the conduct of the assessee is found to be contumacious
Consultant Doctors cannot be treated as employee for TDS deduction
HC grants Stay to Vodafone as non-completion of hearing was solely attributable to revenue
Notional rent not leviable if a flat is inhabitable and in a ruinous condition
ITAT criticises CIT(A) for lack of judicious approach
Loss on purchase of commodities which was not delivered in actual would be treated as business loss
Section 10A deduction allowable on interest income & foreign exchange gain
Tax on Amount received for sale of specialized software & maintenance & support services under India Finland DTAA
Revenue recognition method followed consistently cannot be disturbed unless there is change in facts & circumstances
Standby Maintenance Charges cannot be assessed as Fees for Technical Services but as Business Income
ITAT Allowed set off of MAT Credit inclusive of Surcharge, Education Cess
Tribunal doubts whether tax treaty benefits can be extended to DDT
Tax not deductible if no income is held to be taxable in India
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.
