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.
Tribunal cannot pass order beyond 3 months of conclusion of hearing of appeal
Revised return not become invalid merely for filing after issue of Notice U/s. 143(2)
S. 69C Bogus Purchases: Right of cross-examination is not absolute
Payment by firm to ex-partners or to spouses of deceased partners cannot be treated as application of money
Addition justified for huge gifts on failure to prove genuineness
Gift of property in pursuance of family arrangement cannot be taxed
AO not justified in treating share application money as unexplained without rebutting evidences filed by Assessee
Commission paid to non-residents for services rendered abroad cannot be construed as incomes accrued or arisen in India
Interest on borrowed capital cannot be disallowed for Investment in subsidiaries out of Sufficient own funds
Remuneration paid to Management Graduates related to business is allowable
Interest Free Loan from Employer taxable as Salary: ITAT
Mere allotment letter from builder not sufficient to claim benefit of section 50
Addition U/s. 41(1) cannot be made for Amount not paid due to long pending dispute
Invocation of rule 8D without recording of satisfaction contravenes section 14A(2)
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.
