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.
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
No penalty for duly disclosed transactions reflected in seized dairies in Returns pursuant to Section 153A notice
Reduction of lower of unabsorbed depreciation or business loss as per books of accounts in computation of book profits u/s 115JB
No reassessment for mere change of opinion by the AO
ITAT allows deduction for education cess
Information Technology Services Income not taxable under article 12 of India- Sweden tax treaty
Alleged freebees to Doctors: CIT cannot assume jurisdiction on mere presumptions
No income tax on receipt of reimbursement of software license fees from Indian subsidiary
No Section 194H TDS on discount on Sale of set top box & recharge coupons
Without evidence LTCG on sale of Shares through Recognized Stock Exchange cannot be treated as Accommodation Entries
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.
