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.
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
Deemed Dividend – Section 2(22)(e) of Income Tax Act can be applied only in the hands of shareholder
Taxability of compensation amount received by an assessee for termination of its agreement
Scheme of taxation of royalties or fees for technical services received by a tax resident of Germany having its PE in India
Computation of deduction under section 10A(4) of IT Act by a manufacturer/ exporter of jewellery
Allowability Of Keyman Insurance Premium Paid By A Firm On Life Of Its Partners
Even promise to render services at a future date would entitle Assessee to deduction u/s 80O of the Income Tax Act, 1961
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.
