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.
Addition for peak balance of bogus purchases not sustainable if AO not disputed genuineness of sales, Stock Register
There can be no tax liability without the authority of law : ITAT Mumbai
‘Tax Effect’ do not include Interest for calculation of Appeal filing limit
USA is not a person or authority under the Indian Income Tax Act
ITAT explains theory of ‘preponderance of probability’, rejection of books and best judgement assessment
Tribunal cannot condone delay in filing Miscellaneous Application
Section 50C cannot be applied if valuation difference is less than 10%
Income tax dept cannot determine annual rent value on notional basis unless there is established fraud, collusion etc.
LTCG on sale of share cannot be treated as unexplained credit merely for SEBI inquiry on Broker of assessee
ITAT explains Change of opinion vs. Failure to apply mind
AO cannot tax Notional interest on interest-free advance if advance is made out of interest free funds
If transactions are at ALP no further income can be said to be attributable to assessee in India from PE
Notice by affixture to avoid expiration of time limit to serve notice is invalid
TDS credited can be claimed on Unrealised Rent / Bad Debts
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.
