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.
Penalty cannot be levied where a bonafide claim of assessee was rejected
Shah Rukh Khan gets relief from penalty on Notional Income from Dubai Villa
Reopening by Reappraisal of Material Available on record During Original Assessment Proceedings is invalid
Penalty U/s. 271(1)(c) not sustainable if specific charge not mentioned
Only on the basis of AIR information no addition can be made
Entire purchases cannot be treated as bogus for mere non-production of dealers
Mere transfer of some of its customers and business leads to its subsidiary by a company not amount to Slump Sale
Tribunal Registrar cannot consider and decide on applications for condonation of delay
In case of operating leases, lease rent is an allowable expenditure
Section 79 gets attracted in case of change in more than 51% of shareholding despite being the same within the group
Section 40A(3) overrides section 145(3) read with section 144
Mere receipt in excess of limit in proviso to section 2(15) would not result in cancellation of registration U/s. 12AA
TDS on Transport Charges : Benefit of Section 194C(6) cannot be denied for violation of section 194C(7)
ITAT Deletes Section 69A Addition on Repayment of Recorded Unsecured Loans
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.
