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 section 194D of IT Act in case of a reinsurance company paying commission to insurance companies
Tribunal has no power to review its own orders adjudicated on merits
Allowbility of kickbacks/secret commission as business expenditure under section 37(1) of IT Act
Applicability of section 292B of IT Act in case return contains any mistake, defect or omission
When an order can be said to be erroneous for exercise of power of revision under section 263 of IT Act : ITAT Mumbai
Computation of profit in case of construction contracts
Amount received under non-competing agreement–Held, Capital Receipt
Applicability of section 28(iv) of IT Act qua increase in capital of partners due to revaluation of assets of their firm
ICDs do not come within purview of deemed dividend under section 2 (22)(e) of IT Act
There exist no provision in section 56(2)(v) of IT Act to treat loans, which may not be repaid, as income of assessee
Allowability of deduction under section 10B of IT Act prior to setting off of depreciation allowance
Where penalty under section 271(1)(c) of IT Act read with Explanation 1 thereto cannot be invoked
The assessee is entitled to take advantage of reassessment proceedings to re-raise issues that have not attained finality
Nature Of Payment Made By An Assessee-Company To VSNL/MTNL
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.
