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.
Notice u/s 143(2) issued by AO before return filing has no meaning
ITAT order cannot be termed erroneous for negligence of Dept
Reassessment u/s 147 void in absence of fresh tangible material with AO
Notice U/s. 148 valid despite no fresh material if Return was processed U/s. 143(1)
No Penalty for withdrawal of higher depreciation claim during assessment
Deemed dividend provisions not applies if assessee was neither beneficial nor registered shareholder
Maintainability of Appeal filed manually and dismissed by CIT (A)
Portfolio Management & Performance Linked Fees not allowable against Capital Gain
Addition for Bogus share capital: ITAT deletes addition as discharges primary onus cast upon it
Deduction U/s. 80IC on assembling of various parts resulting in watches
ITAT restrained revenue from passing Penalty order till disposal of Appeal
Project expense allowable as business loss on financial closure of project
Beneficiaries not Taxable for Fund invested by Trust in Swiss Bank
Delay in-filing of TDS Returns due to Initial Glitches in Online Portal: ITAT deletes Penalty
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.
