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.
Deduction u/s. 80-IA(4) available if assessee develops the infrastructure facility but do not operate or maintain the same
Commissioner cannot revise order passed by TPO u/s. 92CA(3)
All delivery based transaction may not be treated as investment activity
Payment for making logistic arrangements are not FTS even if the same require some managerial skill
Search Assessment u/s.153C is Void If AO’s Satisfaction Not Recorded
Royalties & FTS are liable to tax as per Article 12 of the India-USA treaty only on payment basis
No tax deductible on Income Paid to non Resident Company if same not taxable in its hands in India
‘Force of attraction rule’ to tax income not directly connected to PE in India – ITAT
Amount Paid to Non Resident for ‘film shooting services’ is it ‘fees for technical services’?
Client coordination fees cannot be termed as royalty
Matter remanded to TPO as comparables were never examined before Trnasfer Pricing adjustments
If internal and external comparables available then TPO justified in adopting CUP method for comparability analysis instead of TNMM applied by assessee
Perpetual sole occupancy right given to a shareholder is deemed dividend u/s. 2(22)(a)
Country who is party to a Treaty cannot unilaterally alter its provisions
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.
