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.
Addition for on-money received on sale of flats restricted to 12%
Subscription paid towards Brand Equity & Business Promotion was allowable as revenue expense
Section 115JB: Receipt not in nature of income, cannot be included in book profits
ITAT further extends stay on demand of Sony Pictures
DAPE wholly tax-neutral if remuneration to agent was paid at ALP
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
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.
