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.
Sec. 56(2)(x) Inapplicable to Conversion of Optionally Convertible Cumulative Redeemable Preference Shares into Equity Shares
ITAT Deletes Section 68 Addition as AO Relied Solely on Generalized Penny Stock Report
ITAT Mumbai: Partner Capital Not Taxable u/s 68; Source Not Firm’s Burden; ₹19.06 Cr Addition Deleted
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
On-Money Addition Deleted; Third-Party Pen Drive & Statements Insufficient; Sec 153C Quashed: ITAT Mumbai
Sec 263 Quashed; AO Examined 10AA & R&D; Audit Objection Based Revision Invalid: ITAT Mumbai
Tolerance Band Benefit Allowed Even After DVO Valuation – Sec 56(2)(x) Addition Deleted: ITAT Mumbai
ITAT Mumbai: New Asset Needn’t Be Put to Use; Possession Not Mandatory; Sec 50 STCG Reworked
Bogus Purchase Addition U/s 69C Deleted – Export Sales Stock Records Proved Genuineness: ITAT Mumbai
Provision Based on Actual Bills Cannot Be Disallowed Without Verification: ITAT Mumbai
₹6 crore Section 68 Addition Deleted as Lenders Confirm Loans in Remand Proceedings
ITAT Mumbai Deletes LTCG Addition as No Evidence Linked Assessee to Penny Stock Rigging
Depreciation allowable on difference between slump sale consideration and value of tangible assets
ITAT Mumbai Quashes Reassessment – Sec 148 Notice Invalid Where Escapement Below Rs 50 Lakh Approval by Wrong Authority
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.
