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 54EC Count Six month from additional stamp duty payment date: ITAT
Loss on revaluation of foreign exchange cannot be denied for mere failure to debit liabilities in books
Penalty U/s. 271(1)(c) on Disclosure of income due to search operation
Assessment u/s 153A in absence of incriminating material was not valid
If two Views are Possible, Revision U/s. 263 is not permissible
Supply of technical designs/drawings- defence of ‘Make Available Clause’ accessible
No Penalty U/s. 271(1)(c ) for human error with no willful concealment
Company cannot be treated as comparable due to unreliability of its financial data
CIT(A) cannot permit an assessee to withdraw an appeal or dismiss it in limine
Sec. 54 deduction available on purchase of flats even if investment was not made out of sale proceeds
Depreciation claimed in revised return cannot be denied for non-claim in original return
No tax on Retirement compensation from Partnership firm based on revaluation of Assets
Sec 194A TDS deductible on interest on loan availed for vehicle purchase
Addl CIT cannot exercise powers of AO without valid jurisdictions U/s. 120(4)(b
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.
