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.
An Asset management company can be treated as an agent of non-resident investors
Sale of Business Information Report by a non-resident can not be treated as ‘royalty’ taxable in India
Subscription income received by a foreign entity from Indian clients is not Royalty in accordance with the India-Ireland tax treaty
Mumbai ITAT rules on deductibility of business expenditure incurred for the purpose of business
If documents asked for are relevant and may help delinquent to prepare his/her defence they have to be furnished
An income, so as to be characterized as `derived from’ an undertaking u/s 80-IA, should directly result from its operations
Section 14A not applicable if investment in shares not made out of borrowed funds and depreciation allowable on goodwill and non-compete fees
Mere provision of a dredger on dry lease for carrying out dredging activity in India does not result in the taxpayer having a PE as per the India-Neth
Income from supply of information relating to various markets should be taxed as business profits under the India-Singapore tax treaty
Mumbai ITAT rules overseas taxes not deductible against taxable profits
Construction PE clause determines Existence of PE in case of engineering, procurement, commissioning services provider in oil fields Construction
Supply of software is not transfer of copyright but only transfer of copyrighted article and such payment is not Royalty under India-Israel tax treaty
Payment received for sale of copyright article does not amount to royalty under the India – USA tax treaty
Foreign income-taxes not eligible for deduction u/s 37(1). Despite bar in DTAA, credit for State taxes to be given u/s 91 in addition to Federal taxes
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.
