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Mumbai ITAT Upholds Reassessment Post-Search under Revised Section 147: AO’s Reliance on “Information” Deemed Sufficient for Jurisdiction
Sonu Pankaj Shakti Sagar Sood Vs Assistant Commissioner of Income-Tax
(2026) TaxCorp(LJ) 38186 (ITAT-MUMBAI)
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Mumbai ITAT Special Bench Affirms 16-Year Reassessment Limitation for Non-Residents under Section 149(1)(c) in Foreign Asset Cases; Addition Deleted for Lack of Source Provenance
Jaspal Singh Sahney as Executor of late Devinder Singh Sahney Vs ITO(IT)4(2)(1)
(2026) TaxCorp(LJ) 38183 (ITAT-MUMBAI) · Section 149
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ITAT Holds Deferred Revenue for Unexpired Warranty Period Recognizable Over Warranty Tenure; Affirms Consistent Accounting Policy as Per AS-9 and ICDS-IV
Onsite Electro Services Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38181 (ITAT-MUMBAI)
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Retrospective Application of Amended Rule 11UA for Share Valuation Disallowed under Section 56(2)(vii)(c); Additions Set Aside
Kanchan Markhedkar Vs ACIT
(2026) TaxCorp(LJ) 38180 (ITAT-MUMBAI)
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Mumbai ITAT Orders Fresh Examination on Taxability of Software Sales by McAfee Singapore, Stresses No Royalty Without Copyright Transfer
McAfee Singapore Pte. Ltd Vs Dy. CIT
(2026) TaxCorp(LJ) 38179 (ITAT-MUMBAI)
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Addition Under Section 69C Restricted to Profit Element Where Purchases Substantiated by Documentary Evidence
Marvell Nutex Pvt Ltd Vs ITO
(2026) TaxCorp(LJ) 38176 (ITAT-MUMBAI)
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Mumbai ITAT Affirms: Fair Market Value of Surrendered Tenancy Rights Constitutes Cost of Acquisition for Redevelopment Flats
Sarjit Ghanshyam Desai Vs Income Tax Officer,
(2026) TaxCorp(LJ) 38168 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Assessee’s Right to Foreign Tax Credit for French Rental Income, Rejects Procedural Barriers
Jean Christophe Pierre Andre Letellier Vs Assessing Officer, Nationale Assessment Centre
(2026) TaxCorp(LJ) 38164 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Denial of Regularization of Provisional Registration to Trust for Absence of Irrevocability and Dissolution Clause; Misrepresentation in Form 10AB Treated as Specified Violation under Section 12AB(4)
Ramanlal Shah (Pradipkumar & CO.) Religious Trust Vs CIT
(2026) TaxCorp(LJ) 38162 (ITAT-MUMBAI) · Section 12AB(4)
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Mumbai ITAT Quashes Addition for Alleged On-Money Payment in Flat Purchase: Orders De Novo Assessment for Denial of Cross-Examination and Lack of Corroborative Evidence
Mayuri Hitendra Shah Vs Assessing Officer, Income Tax Office
(2026) TaxCorp(LJ) 38161 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Section 80P Deduction Eligibility for Cooperative Societies: Interest from Bank Deposits May Qualify Based on Business Nexus
New Satara Zilla Nagrik Multistate Multipurpose Cooperative Society Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 38160 (ITAT-MUMBAI) · Section 80P
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Mumbai ITAT Upholds Section 10(46) Exemption for Prior Period and Ancillary Regulatory Incomes: Nature of Income Prevails Over Timing and Classification
Maharashtra Electricity Regulatory Commission Vs DCIT
(2026) TaxCorp(LJ) 38158 (ITAT-MUMBAI)
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Mumbai ITAT Rules Government Salary Grant Not Eligible for 15% Accumulation under Section 11(1)(a) for Charitable Trusts
National Education Society Vs DCIT
(2026) TaxCorp(LJ) 38157 (ITAT-MUMBAI) · Section 11(1)(a)
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Only Profit Element to be Taxed Where 12.5% Suo-Motu Addition Made on Bogus Purchases and Assessee Fails to Prove Genuineness
Hemantkumar Sumermal Bhansali Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38156 (ITAT-MUMBAI)
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IT Recharge Fee Not FTS under India-UK DTAA; No Central Government Approval Needed for Beneficial Tax Rate under Section 115A
Lloyd's Register Of Shipping (Now Known As Lloyd’s Register Group Ltd.) Vs DCIT
(2026) TaxCorp(LJ) 38155 (ITAT-MUMBAI) · Section 115A
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Mumbai ITAT Quashes Section 234B Interest Due to Retrospective ICDS Deferment; Taxpayer Not Liable for Unforeseeable Advance Tax Shortfall
Godrej Projects Development Ltd (Into Which Godrej Buildcon Pvt Ltd) Vs DY CIT
(2026) TaxCorp(LJ) 38154 (ITAT-MUMBAI) · Section 234B
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Mumbai ITAT Upholds FIFO Valuation for Physical Shares; Rejects LIFO and Lot Identification as Tax Avoidance under Section 45(2A)
Megasolis Renewable Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38153 (ITAT-MUMBAI)
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Mumbai ITAT Holds Historical Investments Cannot Be Taxed as Unexplained Income in Subsequent Years under Section 69 – Rs. 16.88 Crore Addition Deleted
Harvinderpal Tirathpal Mehta Vs The Dy. CIT
(2026) TaxCorp(LJ) 38151 (ITAT-MUMBAI) · Section 69
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Mumbai ITAT Quashes PCIT’s Section 263 Revision on Depreciation for Intangible Rights under NHAI Concession; Holds CBDT Circular No. 9/2014 Non-Detrimental Where No Amortization Claim Made
Hampi Expressways Pvt. Ltd Vs PCIT
(2026) TaxCorp(LJ) 38150 (ITAT-MUMBAI)
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Mumbai ITAT: No Section 270A Penalty Where Additions Are Based Solely on DVO Valuation Under Sections 43CA and 56(2)(vii)(b) in Absence of Defective Books
Manoj Lachhmandas Jagwani Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38148 (ITAT-MUMBAI) · Section 270A
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