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.
Opening of A/c in Foreign bank with Indian Passport- Indian Origin of deposit cannot be ruled out
Taxability of Amount Deposited by NRI in Foreign Bank Account- ITAT Explains Law
Unsold flats held by builder as stock cannot be taxed as income from house property
TDS U/s. 194C deductible on charges towards installation of set top boxes
Portfolio Management Scheme (PMS) fees not deductible while computing capital gain
No exempt Income Received or Receivable- No disallowance U/s. 14A
Section 56(2)(viia) prevents laundering of unaccounted income under the garb of gifts
Period of holding commences from Property Purchase agreement date
Home Loan Interest deduction on House Property under co-ownership
Bogus purchases- Entire purchases cannot be added to total income of assessee
Capital Gain cannot be charged in absence of Transfer of Capital Assets
Penalty cannot be imposed merely because AO did not allow claim of Assessee
Applicability of Exp. 10 to section 43(1)–Sales tax incentive for setting-up industries
Interest U/s. 234B cannot be levied on payee for failure of payer to deduct TDS
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.
