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.
Maintenance & development of park is charitable activity
Tax on Conversion of Capital Asset into Stock
ITAT directs AO to Consider ‘Tax Residency Certificate’ (TRC ) before deciding withholding tax issue
Non or Inaccurate Submission of Assets bills makes Assessee liable to penalty u/s. 271(1)(c)
No section 14A disallowance where assessee incurred no expenditure to earn dividend
Provision for site restoration expense on the basis of scientific method carried out by an independent agency eligible for deduction in book profit
Age & formation cannot be the criteria for rejecting the company for comparability analysis
No Tax to partnership on surrender of Tenancy Right held by partners
While deciding non-resident status Incomplete day to not to be included in days of stay
No Tax in India on Interest paid by Indian branch to its foreign head office
Section 54 – Two flats on different floors cannot constitute one house
Deduction u/s.35(2AB) on expenditure in respect of patent filing in foreign countries & on foreign consultancy
In fresh assessment passed pursuant to remand by ITAT income cannot be enhanced
If no information given in return found to be incorrect / inaccurate, the assessee cannot be held guilty of furnishing inaccurate particulars
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.
