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.
Capital gain on sale of assets of Permanent Establishment (PE) is taxable in India even when PE ceased to exist
Unabsorbed depreciation of AYs 1997-98 to 2001-02 not eligible for relief granted by amended s. 32(2) in AY 2002-03- Special Bench Reverses S. 32 Depreciation Law
Special Bench judgement in Topman Exports reversed
Retrospective amendment after passing order does not lead to apparent mistake: ITAT Mumbai)
Despite cessation of PE, gains on transfer of PE asset taxable under Act and DTAA
Mumbai ITAT rules offshore services taxable in India
Maintenance of stock by customer does not constitute a PE of the foreign enterprise in India
Transfer Pricing: If foreign AE pays more tax, motive to shift profit unlikely: ITAT Mumbai
Despite TDS u/s 195, payer is liable as “agent” u/s 163: ITAT Mumbai
No permanent establishment under DTAA if three criteria are not fulfilled
Receipts of NRI for contract executed outside India cannot be taxed under the special provisions if the same is not taxable under the general provisions of the Indian Tax Law
Fees for Technical Services, even if rendered outside India, are taxable
Section 50C does not apply to “rights” in land & building like tenancy rights
Profits from shares is business profits: ITAT Mumbai
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.
