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.
No Section 234B Interest for Advance Tax Shortfall due to Retrospective Amendment
No Section 194J TDS on IUC charges paid by Telecom Operators
Payment of expense for marketing ‘Marriott / Rennaisance’ brands is Royalty
Section 195 TDS applicable only when amount is chargeable to tax in the hands of recipient
Section 10(23C) application Can’t be Rejected merely for Surplus generation
Reimbursement of technical expenses-Cost Allocation: Non-Taxable
No TDS on reimbursement of expenses to Sister concern on Cost basis
Deduction u/s 35(2AB) of pre-amended period allowed without issue of form No. 3CL from DSIR
For section 201(1A) interest ‘month’ means period of 30 days
Income from cloud hosting services was not taxable as royalty
Know-how under development is self-generated asset & hence no Capital Gain Tax
Reassessment merely on Investigation officer report is unsustainable
Section 14A applies to share of profit from partnership firm
No Section 271AAB Penalty on Income voluntarily admitted during Search
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.
