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.
Date of initiation of search assessment has to be reckoned from date of receiving books of account
No Addition on Royalty for Database Access License as per Indo-Swiss Tax Treaty
Entire Purchase cannot be disallowed by Considering it as Bogus
Interest subsidy under TUF scheme for setting up of new unit is capital receipt
ITAT upheld disallowance to 12.5% of non-genuine purchases
Roaming charges not ‘fee for technical services’ to attract section 194J TDS
AO bound to refer to TPO for computation of ALP of international transactions
Income for Sale of Specialized Software Maintenance & Support Services is Not a Royalty
No Section 194I TDS on Rent if Accommodation Services taken on Casual Basis
Non-utilization of share premium according to section 78(2) of Companies Act could not be taxed under Income Tax Act
Roaming Charges Not Liable for TDS under section 194J
Swiss Bank A/c: Once assessee provides reasonable explanation, onus shifts to revenue
ITAT Grants the Stay of Demand for 2nd Time to Assessee as MAP Proceedings are Still Pending
No TDS on discount/rebate allowed to dealers/distributors on sale of products
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.
