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.
Post amendment in s. 28(va) Non-compete fee is liable to be taxed under business income
Subscription to Tata Brand Equity contribution not liable to FBT in the absence of employer – employee relation
Every instance of addition does not ipso facto led to a conclusion that assessee is guilty of concealment
Assessment without providing Assessee opportunity to cross examining persons whose statements are used against assessee not justified
Referral fees received by Non Resident assessee not taxable in India
Brand creation expenses are revenue expenditure
S. 14A not applies to Share Application money as it is not an investment
Testing services through machines are technical services, but cannot be taxed as FTS if human intervention is missing
Non-resident French shipping company not to pay tax on business income unless it is having PE in India
Even if trust receipt exceed Rs.10 lakh AO can deny exemption but cannot cancel its registration
Transfer Pricing – DEPB benefit should be considered as part of turnover for working out profit margin
Exp. to S. 73 would apply even when entire business consists of purchase & sale of shares
Payment for supply of asset is FTS if developing technology is also made available to assessee
S. 271(1)(c) No cannot be imposed if despite addition tax effect not changes
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.
