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.
Exchange Rate Difference Of Exports Made In Earlier Year – Whether Part Of Export Turnover?
The Asstt. Director of Income-tax Vs. Chiron Behring GmbH & Co. (ITAT Mumbai)
No tax on undertaking transfer- ITAT Bombay
Even prior to the amendment to S.43(5) w.e.f 1.4.2006, dealings in futures & options and other derivatives cannot be treated speculative transaction
Block assessment passed after period of limitation U/s. 158BE of the Act is bad in law
ITAT explains Conditions for allowing deduction under Section 80I and Section 80IA of Income Tax Act
The reassessment proceedings may be initiated on one ground but the reassessment may be done on any other grounds too
The Income Tax Officer Vs. Ellora Silk Mills Pvt. Ltd. (ITAT Mumbai)
Whether lease agreement for a period for less than one year with an extension clause which is normally an agreement of Leave and Licence, will not be covered by section 4(8)(b) of the W-T Act and section 269UA(f) of the I-T Act.
Telecommunication services through earth station set up by the assessee cannot be characterized either basic or cellular and, therefore assessee not entitled to deduction u/s. 80IA
Reopening on the basis of non payment of tax on income declared for earlier A.Y. not valid
Consideration for obtaining leasehold rights for 99 years is capital in nature
Section 54 benefit on Assets Purchased in foreign country or leased for 150 Years
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.
