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.

ESOP Discount Allowed as Revenue Expense: ITAT rejects Notional Loss Claim

ITAT Mumbai: Section 68 Addition Deleted – Mere Suspicion & Third-Party Info Not Enough

ITAT Mumbai: No Penalty U/s 271(1)(c) on Estimated Bogus Purchase Additions

ITAT Mumbai: Sec 54 Claim Cannot Be Denied Merely for No Original Return-Allowed in Reassessment

ITAT Mumbai: On-Money Addition Based on Third-Party Evidence Excel Sheets Deleted

Third-Party Excel Sheets & Statements Without Corroboration Have No Evidentiary Value

ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective

ITAT Mumbai: Revised Computation Without Revised Return Allowed to Correct Slump Sale Capital Gains Error

ITAT Mumbai: CSR Donations Eligible for Section 80G Deduction Despite Bar Under Section 37

ITAT Mumbai: No Section 68 Addition Merely Because Shareholder Company Struck Off by ROC

ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void

ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date

ITAT Mumbai: Section 11(5) Shortfall from Earlier Years Cannot Be Taxed; Only Current Year Violation Taxable

ITAT Mumbai: Reopening Invalid on Change of Opinion-No Fresh Material, Assessment Quashed
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.
