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.
TDS on post film production services outside India by foreign Company
TDS not applicable on Hotel Rent in absence of any contract
TDS U/s. 194C applicable on taking out final negative of films
TDS deductible U/s. 192 instead of 194J if employee- employer relationship exist
No disallowance U/s. 14A unless Assessee earns exempt Income during relevant previous year
Cost incurred in abandoned projects should be allowed : ITAT Mumbai
Property holding period should be computed from Allotment Letter date
No Tax on off–shore supplies of goods completed outside Indian territory
Advertisement expense post Flilm certification by Censor Board allowable
Section 194J TDS not applicable to payment made in kind
Expense on obtaining ISO certificates are revenue expenditure
SRK gets deduction of Rs. 10 Crore of professional fees returned back
Penalty cannot be levied for bonafide mistakes in making wrong claim
Non Contractual/ gratuitous Compensation to family of deceased employee allowable
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.
