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 requirement to prove source for receipts which is a case of repayment of loan
Shares held as stock-in-trade needs to be considered for Section 14A disallowance
Mere disallowance due to difference of opinion cannot lead to penalty
Interest on FD received at pre-operative stage is capital receipt
Section 153C notice invalid if separate satisfaction not recorded
Depreciation allowable on Goodwill from Acquisition of Business Unit
No penalty for wrong interpretations of provisions of Income Tax Act
No Section 271(1)(c) penalty for genuine omissions in Income Tax Returns
Section 68 addition cannot be made when source of sources proved
Section 40(a)(ia) not gets attracted for lesser deduction of TDS
Whether reduction in share capital amounts to a transfer if consideration is paid
TDS deductible on Payment to dealers for providing services to customers in lieu of free service coupons
Ad hoc determination of ALP de-hors Section 92C & not sustainable
No capital gain tax liability on receipt of credit in partner’s capital account due to revaluation of firm
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.
