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.
Section 14A & Rule 8D Disallowance Not Automatic
Section 54 Exemption Available on Exchange of old Flat by New
Rule 8D prospective and applicable on and from the A.Y. 2008-09
Provisions of Section 14A & Rule 8D constitutionally valid
Mere Disallowance of Expense not a ground to proceed u/s 271(1)(c)
Deductions allowable against Income from House Property
CIT (A) should consider additional evidence before passing the order
Rent to be charged as ‘Income from other sources’ if not chargeable to income tax as profit and gains of business or profession
Stay against Income Tax Demand if Assessee not produced his Present financial position?
Return is only document where assessee can furnish his income details
Loss due to fluctuation in foreign exchange liabilities allowable
Pre Rule 8D Expenses to earn Exempt Income to be disallowed on reasonable basis
S. 2(47) Conversion of tenancy into ownership is ‘transfer’
No functional incomparability if TPO not reject a comparable on same ground
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.
