-
Mumbai ITAT Rules Interest Under Section 234C Cannot Be Levied Where Advance Tax is Debited on Due Date but Credited to Department Later
Sporta Technologies Private Limited Vs Additional/Joint Commissioner of Income Tax
(2026) TaxCorp(LJ) 37485 (ITAT-MUMBAI) · Section 234C
-
Mumbai ITAT Nullifies Assessment for Lack of Proper Jurisdiction: ITO’s Issuance of Notice under Section 143(2) Held Invalid Where Income Exceeds Rs. 30 Lakhs
Svadeshi Enterprises Vs Income Tax Officer
(2026) TaxCorp(LJ) 37484 (ITAT-MUMBAI) · Section 143(2)
-
Mumbai ITAT Rules Loan Write-Back Entry in Partner’s Capital Account Not Taxable Under Section 68: No Fresh Capital Introduced, No Addition Sustainable
Antara Tushar Motiwala Vs Income Tax Officer
(2026) TaxCorp(LJ) 37482 (ITAT-MUMBAI) · Section 68
-
Mumbai ITAT Declares Assessment Void: Absence of Valid Section 143(2) Notice by Proper AO Renders Proceedings Illegal
Vinod Ramnath Rao Vs CIT(A)
(2026) TaxCorp(LJ) 37477 (ITAT-MUMBAI)
-
Mumbai ITAT Quashes Penalty u/s 271(1)(c) for Lack of Proper Satisfaction and Jurisdiction—Full Income Disclosure by Assessee Noted
Alka Ashok Jagtap Vs Income Tax Office
(2026) TaxCorp(LJ) 37468 (ITAT-MUMBAI) · Section 271(1)(c)
-
Mumbai ITAT Rules in Favour of Employee: ESPP Shares and Dividend Reinvestment Not ‘Undisclosed Foreign Assets’ under Black Money Act
Ketan Ramesh Dhamanaskar Vs Addl.CIT
(2026) TaxCorp(LJ) 37467 (ITAT-MUMBAI)
-
Mumbai ITAT Rules Conversion of OCCRPS to Equity Shares Not Taxable Under Section 56(2)(x); Capital Appreciation Not Taxable at Conversion Stage in Thomas Cook (India) Ltd. Case
Fairbridge capital (Mauritius) Limited Vs ACIT
(2026) TaxCorp(LJ) 37457 (ITAT-MUMBAI) · Section 56(2)(x)
-
Mumbai ITAT Rules Section 56(2)(vii)(b) Addition Unjustified for Minor Difference in Property Value; Upholds Retrospective Application of Tolerance Limit
Nilesh Pravinchandra Doshi Vs ITO
(2026) TaxCorp(LJ) 37456 (ITAT-MUMBAI) · Section 56(2)(vii)(b)
-
Mumbai ITAT Rules Flight Data Service Fees Not ‘Royalty’ Under India-Germany DTAA; Payment for Information Does Not Constitute Transfer of Know-How
Jeppesen GmbH Vs ACIT
(2026) TaxCorp(LJ) 37455 (ITAT-MUMBAI)
-
Mumbai ITAT Rules Distribution Revenue from Software by Singaporean Entity Not FTS; Exemption under Section 10(50) Allowed as Equalization Levy Discharged
Acronis Asia Pte Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37454 (ITAT-MUMBAI)
-
Mumbai ITAT Upholds Charitable Status and Section 11 Exemption for GJC India; Rejects Revenue’s Appeal on Interest Income and Corpus Donation Additions
All India Gem And Jewellery Domestic Council Vs Dy.CIT
(2026) TaxCorp(LJ) 37453 (ITAT-MUMBAI)
-
Mumbai ITAT Rules: FMV on Surrender Date to be Treated as Cost of Acquisition for Flats Received in Exchange of Tenancy Rights
Murtuza Kothari Vs ITO
(2026) TaxCorp(LJ) 37443 (ITAT-MUMBAI) · Section 48
-
Mumbai ITAT Invalidates Clubbed Reassessment Order: Predecessor’s Pre-Amalgamation Income Cannot Be Assessed with Successor’s Income
Kalpataru Projects International Ltd Vs DCIT
(2026) TaxCorp(LJ) 37433 (ITAT-MUMBAI)
-
Mumbai ITAT Affirms Scope of Section 254(2): Dismisses Revenue’s Miscellaneous Application Alleging Non-Consideration of Submissions and Errors in Reasoning
Shapoorji Pallonji and Co. Pvt. Limited Vs Assistant commissioner of Income Tax
(2026) TaxCorp(LJ) 37420 (ITAT-MUMBAI) · Section 254(2)
-
ITAT Mumbai Affirms: Tax Liability Determination Permitted During IBC Liquidation, But Recovery and Adjudication of Past Dues Barred Post-Approval
Trend Electronics Limited Vs ACIT
(2026) TaxCorp(LJ) 37419 (ITAT-MUMBAI)
-
Mumbai ITAT Affirms Validity of Reassessment Initiation under Section 147 Based on New Tangible Evidence, Directs Fresh Opportunity for Cross-Examination
Sunil Bhagwatlal Dalal Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37414 (ITAT-MUMBAI)
-
Mumbai ITAT Restores Revenue’s Appeals After RP Added in Form 36: Clarifies Moratorium Bars Recovery, Not Adjudication
Naren Shah Resolution Professional Vs Dy. CIT
(2026) TaxCorp(LJ) 37410 (ITAT-MUMBAI)
-
Mumbai ITAT Upholds Allowability of Salary Revision Provision for Government Undertakings Based on Consistent Accounting Practice and Binding Pay Commission Recommendations
Haffkine Bio Pharmaceutical Corporation Vs ACIT
(2026) TaxCorp(LJ) 37397 (ITAT-MUMBAI)
-
Payments for Satellite Transponder Services to UK Entity Not ‘Royalty’ under India-UK DTAA; No Withholding Tax Liability under Section 195
Bennett Coleman & Co. Ltd. Vs Income Tax Officer
(2026) TaxCorp(LJ) 37395 (ITAT-MUMBAI)
-
Mumbai ITAT Upholds Capital Gains Tax on Company-to-LLP Conversion Exceeding Asset Threshold: Exemption Denied Due to Non-Compliance with Section 47(xiiib) Conditions
ISC Specialty Chemicals LLP Vs Income Tax Officer
(2026) TaxCorp(LJ) 37377 (ITAT-MUMBAI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.