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.
Sushmita Sen gets relief from ITAT in Income Tax penalty case
Under Construction Property – Indexation as per year of payment
Year of indexation in respect of Gifted / Inherited property
Once basis of addition is not sustainable than direction for further enquiry U/s. 263 not sustainable
Section 40(a)(ia) applies only when there is no TDS deduction
Deduction of interest on borrowed capital U/s. 24(b) on building demolished during the year
Sec. 153C Addition cannot be made merely based on Dumb documents
Mere affidavits of CAs not sufficient to Condone Delay in Filing Appeal
Transfer Pricing- AMP expenses-Brand promotion vis-a-vis product promotion
Write-Off of Donations & Fixed Assets is Application of Funds
Income derived from property is taxable as ‘Income from House Property’
Date of possession can be taken as Date of Acquisition to claim S. 54 Benefit
No Penalty when Assessee disclosed all facts in COI filed with ROI
Periodical lease rent cannot be equated with lump-sum payment for land acquisition
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.
