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.
Penny Shares cannot be treated as bogus if documents are in order
Preference shares Redemption not taxable as deemed dividend
Trading in cash & derivative segment cannot be splitted as speculative & non-speculative
Transfer of leasehold rights in land won’t attract Section 50C
If DTAA does not specifically treat consideration for use of ‘computer software’ as Royalty, such consideration cannot be taxed as Royalty under DTAA
Raising of invoices per se won’t result in accrual of income
S. 263 not justified due to multiple view on applicability of TDS
No Addition u/s 68 if identity, creditworthiness & genuineness established
ITAT deletes hypothetical, harassing & inconvenient decision
S. 274 notice must specify if its for concealment or for incorrect particulars
ITAT condones delay of 2191 days caused due to Staff
Tax on services rendered abroad by foreign firms to Indian CA Firm
CIT cannot fault an assessment order without his own inquiry
Service Tax not to be added in Gross Receipts calculation U/s. 44B
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.
