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.
Receipt of alimony from ex-husband is nothing but Gift and is exempt
Accommodation entries: AO cannot make addition without showing that explanation of Assessee is not satisfactory or incorrect
Intimation issued U/s. 143(1) cannot stop Assessee from filing revised return
Capital gain chargeable only on transferor and not on transferee: No Tax on firm on crediting Revaluation Surplus to Retiring Partners A/c
Section 13(3) : ITAT upheld exemption to trust who received grant from ABN AMRO Foundation & RBS Bank India
TDS on AMC of medical equipments by Hospital- Section 194C or Section 194J?
Section 14A cannot be applied to losses due to diminution in value of investments due to merger/amalgamation
12 principles governing section 44BB culled out from various judgments
Reopening of assessment beyond a period of 4 years to make fishing inquiries not justified
Steam / Cooling Power generation activities are eligible for deduction u/s 80 IA
Addition U/s. 69A based on part of statement which suited AO not sustainable
AO cannot invoke Section 14A provision in absence of any direct nexus between expenditure claimed to exempt income
Reopening of assessment not permitted if no Failure of Assessee to disclose material facts
ITAT upheld addition in for Undisclosed Income held in LGT Bank in Liechtenstein
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.
