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.
ITAT Mumbai: Scholarship to Students Abroad Not Violation – 12AB & 80G Registration Granted
ITAT Mumbai: Reassessment Void for Faceless Violation – ₹1.64 Cr Addition Collapses
No Disallowance once TPO Accepted Arm’s Length Interest Rate on Overseas Loan
Delay Condoned as Limitation Counted from Order Receipt Date, Not Order Date: ITAT Mumbai
Section 68 Addition Fails as Purchaser Confirms Cash Payment: ITAT Mumbai
Accommodation Entry Commission Restricted to 0.5% – Addition Reduced to Actual Involvement
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Telecom Receipts Not Royalty/FTS – Taxable Only as Business Profits Absent PE
Depreciation Allowed on BOT Annuity Rights – Intangible Asset Recognised
Rs. 2.52 Cr Addition Set Aside – Ex-Parte Assessment Restored Due to Communication Failure & Lack of Opportunity
On-Money Addition Deleted – No Evidence Beyond Third-Party Pen Drive & Statements
Additions Based on WhatsApp Chats Third-Party Statements Deleted – No Evidence, No Cross-Examination
Full Section 54 Exemption Allowed – Pre-Purchase Payments Also Count Towards Investment
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
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.
