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.
A person can be both trader and investor in respect of shares
No Tax on Capital Gain earned by Singapore-Company on Sale of Debt Instrument in India under Article 13(4) of DTAA
Section 54 exemption cant be denied for delayed cheque deposit by builder
Income from Assignment of patent for exploiting it commercially is Capital Gain
House property Income cannot be assessed as business Income without valid reasons
Bogus capital gain: Mere Sec. 131 Statement not sufficient for addition
Prior to 1.6.2013 Seized cash allowed to be Adjusted towards Advance Tax
TDS on Payment to Radio Jockies – Section 192 Vs. Section 194J
Failure to specify exact charge in section 274 notice makes it invalid
Income from letting of Commercial property with various amenities is business Income
Bogus share capital: Discharge of Onus & Law on not giving cross-examination
Addition based on mere Sales Tax Dept observations not sustainable
Trust for sole benefit of an individual can claim section 54F deduction
TP adjustment in absence of interest cost for delay in realisation of dues not sustainable
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.
