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.
Deeming fiction U/s. 292BB not applicable on failure to issue notice U/s. 143(2) within specified period
No penalty for Making of claim not sustainable in law unless mens rea established
No tax on TDR and transfer fees received by housing society from Members
Addition U/s. 69A not sustainable if based on mere loose sheet found in third person premises
Loan sourcing fees paid is allowable as revenue expenditure
No TDS liability on Fee for transponder service not in the nature of royalty
For invoking section 14A r.w. rule 8D, AO had to mandatorily record his satisfaction
Re-compute Depreciation as loss on sale of motor car Wrongly debited to P&L account: ITAT
ITAT Lays down guidelines for Tax on Royalty payments to Non-residents
ITAT on Disallowance of Payments of interest to NBFC without TDS deduction
Expense outside Section 24 ambit cannot be claimed against House Property Income
Interest on Bank Overdraft advanced to Sister Concern for Non-Business purpose is not allowable
Prior to A.Y 2015-16 no restriction on number of residential houses U/s. 54
Addition U/s. 68 justified if Genuineness & creditworthiness of donor not proved
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.
