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 54: Assessee cannot be treated ‘absolute owner’ of Jointly owned property
ITAT explains Law on taxation under DTAAs of transparent entities & Representative Assesseess
Section 54 deduction cannot be denied for claiming under Section 54F
Static vs. Ambulatory interpretation of DTAAs – Retrospective amendments to definition of royalty
TDR is a capital asset as inextricably linked with immovable property
Depreciation cannot be allowed on non-existing / Impaired asset
Adhoc disallowance of expenses not justified without pointing any defects
Appeal cannot be dismissed for Manual Filing during transition period: ITAT Mumbai
AO cannot disallow Section 35(2)(AB) deduction without application of Mind
No transfer u/s 2(47)(v) in absence of possession of land to JDA
Depreciation allowable on Non-Compete Fees – Section 32
Section 56(2)(viia) not applies on acquisition of shares of a foreign company as per rule 11U(b)(ii) prior to 01.04.2019
Referral fees to foreign concern for introducing clients is not a fee for technical services
Expense on Gifts bearing logo and name of assessee to doctors by pharma company 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.
