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.
Whether subscription made by garment manufacturer to online fashion website is royalty or not?
Mere Non-compliance with ICAI guidelines would not invite TP adjustment
SEZ profit not to be included in computation of Book Profit
Ceiling u/s. 44C applies to Expenses not directly attributable to Indian Branch
Rent Control Act applies only to bona fide letting out of properties & not to a colourable transaction
If Assessee claims higher deduction in revised return, AO must consider the same
Entertainment expenses cannot be disallowed U/s. 37(1) after omission of S. 37(2)
Permitting assessee to withdraw objections can’t be interpreted as DRP’s direction on merit
S.10A Foreign remittances to be credited within 6 months in a/c of assessee
Delay of 1529 days in filing cross objections due to oversight cannot be condoned
Prior to 1-4-2013 MAT Provision not applicable to insurance companies
Income earned from foreign branches being PE not taxable in India
Financial health can never be a criterion to judge allowability of an expense
Addition cannot be made for mere appearance of a transaction in AIR
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.
