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Mumbai ITAT Denies Section 14A Disallowance on Interest Earned by BNP Paribas SA Head Office from Indian Branch, Citing Mutuality Doctrine
BNP Paribas SA Vs DY.C.I.T.(IT)-1(3)(1)
(2026) TaxCorp(LJ) 38030 (ITAT-MUMBAI) · Section 14A
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Mumbai ITAT Rules Date of MOU as Relevant for Section 50C Valuation; Clarifies Section 54 Deduction Timelines in Delayed Property Transfers
Vijay Krishnaji Sawant Vs Income Tax Officer
(2026) TaxCorp(LJ) 38029 (ITAT-MUMBAI) · Sections 50C, 54
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Mumbai ITAT Affirms Allowability of Actuarially Valued BKY Provisions under Section 37 to Tata Motors Body Solutions Ltd.: Liability Held Ascertained Despite Future Discharge
Tata Motors Body Solutions Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38022 (ITAT-MUMBAI)
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Mumbai ITAT Partially Upholds Section 69A Additions: Cash Gifts from Family Members Partly Accepted Based on ITRs and Bank Records
Shrenik Manish Mehta Vs ITO
(2026) TaxCorp(LJ) 38021 (ITAT-MUMBAI)
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ITAT Mumbai Quashes ₹32.14 Cr. Addition Against Sunetra Ajit Pawar: Finds No Jurisdiction u/s 153C Due to Lack of Evidentiary Link in Seized Material
Sunetra Ajit Pawar (Legal Heir of Late Shri Ajit Anantrao Pawar) Vs DCIT
(2026) TaxCorp(LJ) 38015 (ITAT-MUMBAI) · Section 153C
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Mumbai ITAT Rules Salary Reimbursement to UK Entity for Seconded Employees Not FTS: No Withholding Tax Liability under Section 195 Where Employer-Employee Relationship Rests with Indian Entity
Goldman Sachs International Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38010 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Section 68 Addition: Cash Deposits from Disclosed Property Sale Upheld as Explained with Confirmatory Evidence
Hansa Harischandra Thakur Vs ITO
(2026) TaxCorp(LJ) 38009 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Calls for Fresh Inquiry on Section 68 Unsecured Loan: Mandate of 'Source of Source' Not Met by Assessee
Jumbo Electronics Corporation Pvt. Ltd Vs DCIT-2(2)(1)
(2026) TaxCorp(LJ) 38004 (ITAT-MUMBAI) · Section 68
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US-Based Reliance Jio Entity’s Voice Termination Receipts Taxable Only as Business Profits under India-USA DTAA, Not as Royalty or FTS
Reliance Jio Infocomm USA Inc. Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38001 (ITAT-MUMBAI)
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Mumbai ITAT Validates Reassessment and Addition of Unexplained Cash Deposits under Section 69A for Lack of Corroborative Evidence; Electronic Service of Notice Upheld
Naseer Ahamed Vs The Assessing Officer
(2026) TaxCorp(LJ) 38000 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Upholds Section 11 Exemption for Charitable Hospital; Incidental Benefits to Directors Not Sufficient for Full Denial of Tax Relief
Shushrusha Gitizens Co Operative Hospital Limited Vs ACIT
(2026) TaxCorp(LJ) 37980 (ITAT-MUMBAI) · Section 13(1)(c)
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Mumbai ITAT Rules Interest on Fixed Deposits for Bank Guarantee Must Be Capitalized as Work-in-Progress Where FDs Are Mandatorily Linked to Slum Redevelopment Project
Shreenath Realtors Vs ITO
(2026) TaxCorp(LJ) 37978 (ITAT-MUMBAI)
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Mumbai ITAT Reaffirms Section 11 Exemption for Trust’s Rental and Ancillary Income, Citing Predominant Charitable Purpose
Vanita Samaj Vs ITO
(2026) TaxCorp(LJ) 37965 (ITAT-MUMBAI)
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Mumbai ITAT Upholds CIT(A) Dismissal of Appeal Against Section 143(3) Assessment Where No Adjustments Made; Directs AO to Address Pending Section 154 Rectification Request
Mahindra Steel Service Centre Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37951 (ITAT-MUMBAI) · Section 154
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ITAT Mumbai Quashes Section 69A Addition on Cash Deposits by NRI Daughter for Wedding, Accepts Evidence of Mother’s Lifetime Savings
Jamshed Naval Karanjia Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37947 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Overturns CIT(A) Order for Lack of Independent Evaluation; Directs Fresh Adjudication with Proper Rule 46A Compliance
Ameet Ashok Rajput Vs ACIT
(2026) TaxCorp(LJ) 37946 (ITAT-MUMBAI)
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Mumbai ITAT Rules Project-Specific Architectural Fees to Singapore Entity Not Taxable as FTS under India-Singapore DTAA; No TDS Liability under Section 195
Forum Homes Pvt Ltd Vs ACIT
(2026) TaxCorp(LJ) 37943 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Scope of Section 14A Disallowance: Only Cost of Investments Yielding Exempt Income to be Considered, Not FMV
The Bombay Dyeing and Manufacturing Company Limited Vs National Faceless Appeal Centre, Delhi
(2026) TaxCorp(LJ) 37933 (ITAT-MUMBAI)
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Mumbai ITAT Invalidates Section 143(1) Adjustment of Dividend Exemption; Upholds Primacy of Scrutiny Assessment over Algorithmic Processing
TML Benefit Trust Vs Addl/Joint/Deputy/Assistant CIT
(2026) TaxCorp(LJ) 37931 (ITAT-MUMBAI) · Section 143(1)
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Mumbai ITAT Upholds Deduction on Interest Outgo: Higher-Than-LIBOR Lending to Foreign Subsidiary Validates Section 36(1)(iii) Claim for Reliance Coal Resources Pvt. Ltd.
Reliance Coal Resoures Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37918 (ITAT-MUMBAI) · Section 36(1)(iii)
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