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.
Assessee cannot be held liable to deduct TDS merely on the basis of book entry
Classfication of Shares when all such shares been bought in regular course business?
Levy of Penalty u/s 271(1)(c) if enhancement in assessment is been fully absorbed by brought forward business loss?
Lease premium for allotment of a plot of land do not attract provision of section 194-I
Mere repetitive transactions in shares cannot ipso-facto make Assessee a trader
S. 54 Exemption available on Acquisition of new flat in exchange of old flat
TP- Making distinction between alcoholic beverages like ‘whisky’ and ‘other than whisky’, is undesirable for comparability under TNMM
No section 43B disallowance for PF deposited within permissible grace period
Delay in filing appeal due to CA’s fault is bona fide & must be condoned
No penalty for disallowance U/s. 40(a)(i) if TDS deducted next year
No Condonation of Delay for gross negligence, inaction and laches
No penalty for mere disallowance u/s.40(a)(ia) of expenses claimed
ITAT allows Sub-Brokerage expenses against Real Estate Commission Income
In case of gifted assets index to be taken of the year in which acquired by previous owner
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.
