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.
View contrary to the earlier view taken by the Assessing Officer while completing the original assessment amounts to change of opinion
Technical job done by the engineers cannot be said to be in the nature of executive job
New unit must have separate and independent identity if set up by a company which is already running an industrial unit to claim benefit u/s. section 80-1B(2)(i)
Deduction u/s 80-IB of IT Act in respect of housing project and its allowability
Taxability of receipts from transfer of marketing rights and non-compete fee
If partner used club membership taken in his own name for business purpose then Club subscription paid by firm is allowable
Applicability of section 194C of IT Act, 1961 on contract for sale of goods
Validity of order passed u/s 154 of IT Act, 1961 when demand notice served after limitation period
Complexity of income need to be considered, to decide under which head rental Income will be taxed
Salary paid in cash to employees posted at Rigs for more then 15 days can not be disallowed
Mere reference of assessee’s name in the statement under section 132(4) is not sufficient to invoke the proceedings under section 158BD
Provision for Gratuity not to be added to calculate book profit U/s. 115JB of the Income-tax Act
The Commissioner of Income-tax cannot assume jurisdiction where the existence of two views is obvious
Applicability of section 194C of IT Act qua film financing arrangement containing provision of recovery of advances/loans with interest
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.
