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.

Surplus/Savings arising on prepayment of deferred sales tax not taxable u/s (iv)

Cost of amenities paid under unregistered agreement forms part of cost of acquisition of flat

Estimation of Gross Profit by Rejecting Rate claimed by Assessee

Non Completion / Registration of Property & Deduction U/s. 54/54F

Date of allotment or date of possession- To Compute Capital Gain?

Reimbursement of seconded employees’ salaries to seconding company not subject to TDS

Mere Non Completion / Registration cannot be the reason for denying benefit U/s 54F

AMP expenditure without agreement with AE is not an international transaction

Pre-School falls in the term 'education' as envisaged u/s 2(15)

Security deposit forfeited against outstanding rent is allowable

All surrounding circumstances to a transaction is to be examined by AO in deciding genuineness of a claim

CIT cannot revise assessment for issues already examined by AO

Demolition/Redevelopment not amounts to transfer, so no withdrawal of 54F

Commercial Guarantee by Co. to its subsidiary can’t be considered same as that of provided by Bank for ALP
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.
