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.
Bogus Purchase- Addition should be on the basis of GP of assessee
Interest against House Rent from Children used Jointly allowable
Rent received as per option agreement is taxable as other income
Service tax & reimbursement of equipment Lost in Hole not forms part of total turnover in computing income u/s 44BB
Section 11(2) exemption cannot be denied for mere non submission of Form 10 electronically
Section Sec. 2(22)(e) not applicable to reimbursement of expenditure
Undue haste in recovery of disputed demands by issue of Section 226(3) garnishee notices
No Section 271B Penalty if Tax Audit Report not submitted due to misinterpretation of CBDT Circular
Mere statement without backing of credible evidences not justifies addition
Mere amendment or substitution of a section not affects validity of notifications issued therein
Two enterprises can be treated as associated enterprises when criterion specified in Section 92A(2) is satisfied
Assessment in the name of non-existent entity was void-ab-initio
No addition If ALP principle is satisfied qua relevant transaction
Income from cloud services was neither taxable as ‘Royalty’ nor as ‘fees for included services’
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.
