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.
CA Certificate has no decisive impact on taxability of non-residents income
Claim of bad debts allowable even if debts are of the same year – ITAT Mumbai
Transfer pricing provisions would be applicable to a transaction entered with an unrelated entity which is deemed associated enterprise
TP – Integral tests for a Cost Contribution Arrangement to be considered at ALP
Selection of a comparable company should be determined having regard to its functional comparability for the year under review and not with reference to preceding years
Amendment in Section 40(a)(ia) of Income Tax Act is not retrospective
Scrap in the nature of bye-product of industrial operations, would qualify for deduction u/s 80IB
Loss arising on year-end valuation of an interest rate swap allowable as a deduction – ITAT Mumbai
Whether the disallowance is rightly made u/s 14A by applying rule 8D prior to the amendment?
Assessee not entitled for deduction u/s 80HHC in respect of DEPB income if one of the condition of third proviso to section 80HHC(3) not satisfied
Whether, even if no incriminating document is found during the search but assessee makes some voluntary disclosure, penalty is still warranted?
If the addition has been restored to the file of A.O., the penalty on this aspect should also be restored to the file of A.O. for taking a fresh decision
Whether Compensation received for termination of the joint venture is capital or Revenue receipt?
Preference Share Redemption not taxable as deemed dividend & amounts to ‘transfer’
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.
