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.
Applicability of TDS on payment made to legal advisors at Hongkong
Allowability of deduction U/s. 10B to company engaged in business of contract research and in providing of laboratory facility to its parent company in USA
Losses could not be ignored in determining the applicability of exception clause of Explanation to section 73
Loan waived by lender is not taxable in the hand of borrower
Two separate agreements to purchase a flat having two separate numbers do not mean that they are two residential units
Payments made to retiring partners not allowable as it is application of firms income
Renovation expenses incurred on leased premises and allowability of same as revenue
Ayurvedic doctor can claim deduction U/s. 80R even if he was not having permission to practice in foreign country
IT exemption u/s 11 cannot be denied merely on the grounds that the assessee serves alcohol in the club
Future option income (F&O) can not be set off against speculation Loss
Taxability of Pick-Up and drop facility provided by employers?
If assessee is able to cure the defect in the Return then it will be valid return otherwise it will be invalid
Cashless ESOP benefits are not taxable
Principle of mutuality applicable when there is complete identity between the contributors and the participators
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.
