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 inadmissibility of legal claim not justified
‘False and frivolous, submissions by CIT (DR) before ITAT constitute ‘criminal contemp’ and justify recovery of costs from salary
The expression ‘may also be taxed’ used in Article 7 permits only the State of Source to tax such income and the State of Residence is precluded from taxing such income
CIT(A) cannot dismiss the assessee’s appeal without adjudicating upon the question as to whether the law to s 248, as amended with effect from 1 June 2007, was applicable or not
Payment made for accreditation not covered by the definition of ‘royalty’ under Article 13(3) of India UK tax treaty
If Additions based on seized materials sustained, penalty is warranted
Payment for software cannot be treated as a payment for ‘process’ liable to be taxed as royalty – ITAT Mumbai
Lack of good faith and due diligence cannot be inferred when the grounds on which ALP determined by the assessee has been rejected are reasonably debatable
Fees received by KPMG for assisting an Indian Company in acquisition of Sugar mills in Brazil is not Fees for Technical Services under the Income-tax Act
Income of non-resident attributed to its PE in India taxable as business profits; balance income not to be taxed as fee for technical services – ITAT Mumbai
ESOP Holding period to be reckoned from the date of exercise of option to buy shares and not from the earlier date of grant of options
Whether the activity of transportation of containers falls under the purview of provisions of Sec 194C?
Allowability of Interest U/s. 244A on MAT credit
Whether, for the purpose of making addition, the findings of Customs authorities would prevail over the sales tax assessment order?
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.
