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.
Preference Share Investment Cannot Be Treated as Loan Without Evidence: ITAT Mumbai
ITAT Mumbai Rejected Re-characterisation of Preference Shares as Loans Due to Lack of Evidence
ITAT Mumbai Accepted Ignorance & Accountant’s Default as Sufficient Cause for Delay in Appeal Filing
ITAT Mumbai Rejects TP Adjustment as Preference Shares Cannot Be Treated as Loans Without Evidence
ITAT Mumbai Deletes LTCG Addition as No Evidence of Share Transaction Being Bogus
ITAT Deletes Section 43CA Addition as Presumptive Taxation Already Includes Stamp Duty Value
Revision Under Section 263 Invalid as AO Conducted Adequate Inquiry: ITAT Mumbai
Mere Receipt of Salary in India Does Not Make It Taxable for Non-Resident: ITAT Mumbai
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
CIT(A) Cannot Enhance Income in Section 143(1) Appeal Beyond TDS Credit Issue: ITAT Mumbai
ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
Surplus Income Does Not Deny Education Exemption if Institution Exists Solely for Educational Purpose
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.
