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.
Conflict of judicial opinion does not entitle Dept to seek reference to Special Bench
In absence of principal agent relationship section 194H not applicable
Expenditure on issue of FCCB allowable as revenue expense
Assessment U/s 153A: ITAT clarifies on Abatement of completed assessment
Waiver of loan taken on capital account cannot be taxed U/s. 41(1)
MAT not applicable to companies following accounting policies under Electricity Supply act
No disallowance for commission paid to director which already been show in his ITR by Director
Addition for Bogus Purchase cannot be made merely based on information received from Sales Tax Department
Exemption u/s. 54 is available even in respect of two house property / flats
Cessation of liability U/s. 41(1) cannot be presumed, merely because liability remained unpaid for a period of 3 years
No seizure of Jewellery If gross weight disclosed in regular return exceeds jewellery found during search
In case of jointly owned property interest is allowable to the extent of share in property
Amount paid to RMCs for Foreign Currency Purchase cannot be treated as Commission liable to TDS
TDS not required to be deducted on estimation of expenses
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.
