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.
Section 271(1)(c) penalty not leviable merely for non challenge to disallowance in Quantum Appeal
AO cannot change share valuation method adopted by taxpayer
No section 271(1)(c) Penalty Merely based on section 37 disallowance
Bogus Purchases: ITAT reduces addition to 2% of bogus purchases
Foreign Travel expense of director having nexus with business allowable
Assessment Order Passed without Serving Notice u/s 143(2) on Correct Address as per ITR is Invalid
Date of Payment of TDS is Date of Cheque deposit with bank: ITAT Mumbai
Assessment Order Passed in Name of Amalgamated company i.e. Non-Existent Entity is Void-ab-Initio
Consider new claims of Assessee made before Appellate Authorities without revising Return: ITAT directs AO
Debate on Nature of Expense- Penalty for disallowance unjustified
Reopening to assess Income under different head due to change of opinion is invalid
Form 35 Submission with Scanned Signature for filing CIT appeal is Sustainable in Law
Section 271GH penalty not leviable if Assessee complies Rule 10D(i)
ITAT deletes addition for share premium as Assessee establishes identity, genuineness & creditworthiness of investor
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.
