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.
MAT on provision for card receivables (NPA) written back by NBFC
Section 263 Revision not justified in case AO conducted proper enquiry
Interest expense having direct nexus with interest income is allowable
Addition cannot be made merely based on AIR Information
Payment to parent company for copyrighted software on principle to principle basis cannot be treated royalty
Interest earned by Co-op Society on Investment with Co-op Bank eligible for Deduction
Set-off & carry forward of Accumulated loss & unabsorbed depreciation related to amalgamating company – Condition of minimum level of production
CIT not justified in invoking revisionary jurisdiction on issue decided by AO by taking a possible view
Addition only for difference of GP on Normal & Bogus Purchase
Section 56(2)(viia) not applies to a foreign company prior to 1.4.2019
Claim of assessee cannot be rejected for not claiming by way of a valid return
Interest Income of CHS from Co-op Bank entitled for Section 80P (2)(d) deduction
Rent of Director residence allowable if also used for official work
Sales promotion expense on distribution of articles to doctors allowable
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.
