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.
Payment for supply of technical personnel in India not taxable as FTS
Income once assessed in a particular year cannot be assessed in any other year
Disallowed under garb of HO expenses if it doesn’t include executive or general admin expenses
Carry forward business losses & depreciation cannot be set off against profits of an undertaking while working out claim u/s. 10B
No Capital gain tax firm if it doesn’t distribute any capital asset to retiring partners
Whether reimbursement of traveling expenses received by non-resident assessee is taxable as fees for technical services?
Full value of consideration cannot be substituted by market value unless there is a proof for extra consideration
Interest on bad & doubtful debts kept in reserve account eligible for deduction u/s. 43D
In Computing ALP under CUP method , geographical market has to be kept in mind
Disallowance of interest paid to head office & other overseas branches
Despite deferment of Consideration capital gain taxable in the year of transfer
No disallowance u/s. 14A in relation to shares held as stock-in-trade
Validly of transfer of shares by way of gift?
Fees & Other Consultancy Expenses related to Income-tax matters are allowable
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.
