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.
Conversion of Private Limited company into LLP to be treated as transfer or not
Long term capital gain cannot be treated as bogus on mere surmises
Bonafide business transaction cannot be taxed U/s. 56(2)(vii)
Addition cannot be made Merely on Statement unless supported by documentary evidence
Addition Not Possible U/S 68 Once Identity, Creditworthiness & Genuineness Of Transaction Is Proved
No Protective addition against Company if Dept already assessed Company MD
Order passed by Tribunal beyond prescribed period not sustainable
Selection of Most Appropriate Method – whether mandatory under transfer pricing regime?
No Addition for deposits in foreign bank A/c having no connection to income derived in India
Conversion of Cumulative compulsory convertible preference shares into equity shares is not a transfer
Receipt of compensation by Sushmita Sen in lieu of settlement of a sexual harassment case not liable to tax
Section 14A not applies to income based upon principle of mutuality
ITAT on Eligibility of Education expenses by company for its Director
No disallowance U/s. 40A(3) on Payment by debtor directly to creditor of assessee through banking channel
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.
