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.

No Tax On Society Redevelopment Gains

Assessee not required to prove source of source

CIT Appeal to consider documents submitted by the Assessee before passing Ex-parte Order

Units of mutual funds are not generally trading instrument – ITAT Mumbai

ITAT can dismiss appeal for non attendance despite issue of notice to attend

Allowance of Punitive charges paid to Railways for overloading of wagons?

No penalty can be levied if there is a reasonable cause for not quoting of PAN numbers in e-TDS return

ITAT restored the matter to CIT(A) as order was by passed him in haste

Exemption U/s. 10(23C)(iv) not available if assessee has not maintained separate books of account for the activities which are in the nature of business

Income received by a foreign company for granting film distribution rights not ‘royalty’

Loss arising on sale of shares of wholly owned subsidiary deductible as business loss

Rate applicable to LTCG cannot be applied for gain on depreciable asset

Despite Dependence, Arms’ Length Agent is Not Permanent Establishment (PE)

14A applicable even for the period when Rule 8 was applicable
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.
