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.
Repair & maintenance charges by lease-holder are revenue Expense
ITAT deletes Section 40(a)(ia) disallowance on provision for expenses
No invocation of section 68 in case return of income filed u/s 44AD
Section 10(5) read with rule 2B not indicate any requirement of taking shortest route
ITAT deletes Section 14A disallowance made without recording Satisfaction
Laconic order deleting Penalty passed by CIT(A) was invalid
No tax on Rental Compensation for Alternate Accommodation from Developer
If agent been paid at ALP than existence of DAPE is wholly tax-neutral
Cloud Hosting Services to Indian customers not taxable as ‘Royalty’ as per India-US DTAA
Loan cannot be treated as bogus without considering documents submitted by Assessee
Balance Unclaimed additional depreciation allowable in immediately succeeding assessment year
ITAT restricts addition to 5% of alleged non-genuine purchases
Section 50C: Benefit of Higher Tolerance band of 10% is retrospective
Tax Payable on ESOP to Dubai Based taxpayer for services rendered 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.
