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.
Penalty for concealment of income cannot be imposed for Mere disallowance of expenses
TDS on Payment to Google Ireland Ltd. for banner advertisement?
Amount received by beneficiaries of trust on dissolution cannot be termed as without consideration
When income from sale of shares can be said to be income from business
S. 194C – Job work Charges paid for processing & weaving, is liable to TDS
Assessee cannot be allowed deduction under both Section 10B(6)(iii) & 80HHF
Penalty cannot be levied automatically for mere transfer pricing adjustment
ITAT criticises AO for harnessing Assessee & imposed Penalty on A.O.
Payments made for transmission of electricity by transmission lines do not constitute rent payment U/s.194-I
Write back of amount not allowed as expenditure in earlier years cannot be considered as income
S. 54 Exemption available on capital gain from sale of multiple house invested in a new house
No deemed dividend if shareholding of a common shareholder is less than 20%
No concealment penalty for exemption claimed by Assessee based on certificate issued by department
Non compete fees chargeable to tax as Business Income, not as Capital Gain
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.
