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.
Section 50C could not be applied to lease hold rights in land
IT authority cannot direct assessee to maintain its accounts in a particular manner
TDS not deductible on estimation /provision of expenses which was not paid
AO cannot treat advances as gift merely on assumptions and presumptions
Amount payable on fulfilment of conditions has to be excluded while computing capital gains
Export incentive shall not be included for computing eligible profits to compute deduction u/s. 80IC
PE in India not establishes merely because Assessee offered its income for tax in India
Section 80-IB(10) deduction could not be denied for Genuine delay due to error on Income Tax website
Allowability of Depreciation on assets leased out
Search on holding company and assessee name not mentioned in warrant so Assessment U/s. 153A is void ab initio
Deduction U/s. 10B can be claimed on export of customized electronic data or legal database
Denial of NBFC registration does not decide issue of carrying on business
Discount on sales cannot be regarded as Commission liable to TDS U/s. 194H
Payment for annual maintenance contracts could not be classified as fee for technical services
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.
