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Mumbai ITAT Rectifies Omission: Directs AO to Exclude Stock-in-Trade Investments from Section 14A Disallowance in ICICI Bank Case
ICICI Bank Limited Vs DCIT
(2026) TaxCorp(LJ) 38404 (ITAT-MUMBAI) · Section 254
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Mumbai ITAT Upholds ESOP Expenditure Deductibility Under Section 37(1) Despite Equity-Based Compensation Structure
JM Financial Limited Vs DCIT
(2026) TaxCorp(LJ) 38399 (ITAT-MUMBAI) · Section 37(1)
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Foreign Exchange Loss Disallowance Set Aside Where Transaction-Wise Records Establish Correct Revenue-Capital Allocation
Vodafone Idea Limited Vs ACIT
(2026) TaxCorp(LJ) 38398 (ITAT-MUMBAI)
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Mumbai ITAT Confirms Deletion of Rs. 60.03 Crore Addition under Section 68: Identity, Creditworthiness, and Genuineness of Funds Established through Documentary Evidence
Anu Children Trust I Vs DCIT
(2026) TaxCorp(LJ) 38395 (ITAT-MUMBAI) · Section 68
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Assessment Order under Section 144C(13) Set Aside by Mumbai ITAT for Breach of Limitation Following Invalid DRP Objections in FII Sub-Account’s Case
Barclays Merchant Bank (Singapore) Limited Vs Joint Commissioner of Income Tax
(2026) TaxCorp(LJ) 38394 (ITAT-MUMBAI)
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Legal Setback for Assessee: Mumbai ITAT Remands Section 79 Loss Set-Off Dispute to CIT(A) Amid Shareholding Reshuffle in Kapoor Family
Rab Enterprises (India) Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38392 (ITAT-MUMBAI) · Section 79
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Mumbai ITAT Nullifies AO's Attempt to Reclassify Share Sale Proceeds as ‘Income from Other Sources’ in Fifth Third Mauritius Holdings Ltd. Case; Addition of Rs. 28.65 Crores Quashed Due to Lack of Evidence and Statutory Backing
Fifth Third Mauritius Holdings Ltd Vs ACIT
(2026) TaxCorp(LJ) 38391 (ITAT-MUMBAI)
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ITAT Mumbai Rules Against Deferral of Pre-Commencement Expenditure by Charitable Trusts: Pre-Operative Expense Recognition Not Permissible under Sections 11 and 12
Dignity Lifestyle Trust Vs Income Tax Officer
(2026) TaxCorp(LJ) 38390 (ITAT-MUMBAI) · Sections 11, 12
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Mumbai ITAT Holds Marketing Expenditure on Existing Platform as Revenue Outlay; Disallows Capitalisation and Amortisation under Section 35D
Stoughton Street Tech Labs Private Limited Vs ITO
(2026) TaxCorp(LJ) 38389 (ITAT-MUMBAI) · Section 35D
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Mumbai ITAT Safeguards Right to Carry Forward Losses Despite Technical Error in Subsequent Return Filing
Trinity Opportunity Fund I Vs Assessing Officer
(2026) TaxCorp(LJ) 38387 (ITAT-MUMBAI)
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Mumbai ITAT Rules AO Cannot Override IRDAI's Regulatory Approval in SBI General Insurance Reinsurance Premium Disallowance
SBI General Insurance Company Limited Vs ACIT
(2026) TaxCorp(LJ) 38386 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Scope of Rectification under Section 254(2); Corrects Error on Section 14A Disallowance in Tata Industries Limited Case
Tata Industries Limited Vs ACIT, DCIT
(2026) TaxCorp(LJ) 38384 (ITAT-MUMBAI) · Section 254(2)
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Mumbai ITAT Invalidates Reassessment Notice Issued Post Limitation; Declares 10-Year Window Inapplicable for Third-Party Search Information for AY 2016-17
Ekansh Concepts Limited Vs DCIT
(2026) TaxCorp(LJ) 38383 (ITAT-MUMBAI)
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ITAT Special Bench Clarifies: Notice Under Section 143(2) Not Invalid for Non-Adherence to CBDT Format; Procedural Defect Cured by Section 292B
MD Sons Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38381 (ITAT-MUMBAI) · Section 143(2)
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Mumbai ITAT Nullifies Reassessment under Sections 147/148 Owing to Inadequate Jurisdiction Based Solely on Third-Party Search Material
S F Realty Ventures Private Limited Vs Assessing Officer
(2026) TaxCorp(LJ) 38380 (ITAT-MUMBAI) · Section 153C
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Mumbai ITAT Invalidates Section 148 Reassessment Based Solely on Third-Party Search Material, Mandates Exclusive Application of Section 153C Procedure
Nihit Infracon Private Limited Vs ITO
(2026) TaxCorp(LJ) 38375 (ITAT-MUMBAI) · Sections 148, 153C
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Mumbai ITAT Upholds Rejection of Section 80GGC Deduction for Political Party Donation: Genuineness Scrutinized Amid Accommodation Entry Evidence
Manoj Jayram Sarang Vs Income Tax Officer
(2026) TaxCorp(LJ) 38357 (ITAT-MUMBAI) · Section 80GGC
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ITAT Mumbai Annuls Section 153A Proceedings for AY 2018-19 in Civil Construction Case, Citing Non-Compliance with Rule 112F Certification on Election Period Seizure
Arun Ramu Shikhare Vs ACIT
(2026) TaxCorp(LJ) 38361 (ITAT-MUMBAI) · Section 153A
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Mumbai ITAT Allows Full Depreciation on IPL Franchise Rights as Intangible Asset, Upholds Disallowance on Cash Payments and Unsubstantiated Business Research Expenditure
Royal Multisports Pvt Ltd., (Formerly known as Jaipur IPL Cricket Pvt. Ltd.) Vs ACIT
(2026) TaxCorp(LJ) 38364 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Penalty on Misclassification of ESOP Income: Assessee’s Bona Fide Mistake in Tax Head Selection Not Misreporting under Section 270A(9)
Jai Shankar Krishnan Vs DCIT
(2026) TaxCorp(LJ) 38369 (ITAT-MUMBAI) · Section 270A(9)
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