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.
No Need for CGAS Deposit If Entire Capital Gains Utilised Before Filing Return – Matter Remanded for Verification
Section 68 Addition Deleted in Search Case – No Incriminating Material Dumb Documents Rejected
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Section 68 Addition Deleted – Suspicion on Lender’s Finances Cannot Replace Evidence
Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years
Penalty Cannot Survive Without Quantum Addition – ITAT Upholds Deletion u/s 271(1)(c)
Section 80G Rejection Set Aside – Absence of Irrevocability Clause Not a Valid Ground
Additional Evidence Admitted Post Death – ₹7.79 Cr Addition Restored for Fresh Verification
Credit Card Payments Explained – Addition u/s 69C Deleted in Absence of Unexplained Source
Penalty U/s 271(1)(c) Deleted – Defective Notice Without Specifying Charge Vitiates Proceedings
Audit Alone Not Enough for Section 11 Claim – ITAT Restores Matter for Evidence Verification
CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information
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.
