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.
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void
Reopening Quashed for Non-Supply of Reasons – Entire Assessment Held Void
Section 56(2)(viib) Not Applicable to Old Share Application Money – Addition Deleted
Delay Cannot Defeat Justice – Ex-Parte Addition u/s 69 Set Aside for Fresh Examination
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)
Stamp Duty Value Cannot Be Adopted Without DVO Reference When Objected by Assessee
Advertisement & Promotion Expenses Allowed as Revenue Due to Non-Project Nature
Concessional Section 115BAA Tax Benefit allowable Despite Delay in Filing Form 10-IC
ITAT Mumbai Allows Section 80P(2)(d) Deduction on Interest from Co-op Banks as Co-op Societies
ITAT Deletes Additions Due to Lack of Evidence Supporting Bogus Expense Claims
Delay in Claiming Investment Allowance Not a Ground for Rejection Without Proper Verification
ITAT Remands Case as Fresh Claim Cannot Be Rejected Solely Due to Delay
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.
