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Mumbai ITAT Validates Section 148 Reassessment Notice Based on Documented ‘Reason to Believe’; Deletes Derivative Loss Addition, Orders Fresh Probe on Unsecured Loan
Excellence Finance Private Limited Vs DCIT
(2025) TaxCorp(LJ) 37093 (ITAT-MUMBAI)
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Mumbai ITAT Rules Sale of Minority Shareholding Not Taxable as Business Income under Section 28(va); Long Term Capital Gains to Apply
Ravi Shroff Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37086 (ITAT-MUMBAI) · Section 28(va)
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Mumbai ITAT Third Member Upholds CIT(A)’s Deletion of Additions on Bogus Purchases, Labour Expenses, and Unsecured Loans Citing Rule of Consistency; Rejects Remand for De Novo Adjudication
Shah and Parikh Vs DCIT
(2025) TaxCorp(LJ) 37085 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Penalty u/s 270A(9) on Leave Encashment Claim, Citing Bona Fide Conduct and Absence of Deliberate Misreporting
Bharatkumar Jaishinh Soni Vs ITO
(2025) TaxCorp(LJ) 37082 (ITAT-MUMBAI) · Section 270A
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ITAT Mumbai Rejects Addition under Section 69 Based on Unauthenticated WhatsApp Chats and Uncorroborated Market Value Estimation
Niru Dhiren Shah Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37080 (ITAT-MUMBAI) · Section 69
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Mumbai ITAT Excludes Foreign Family Trust Bank Balance from Taxation in Trustee’s Hands, Citing Absence of Indian Beneficiaries
Dilip J. Thakkar Vs DCIT
(2025) TaxCorp(LJ) 37069 (ITAT-MUMBAI)
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ITAT Mumbai Sends Back Case for Re-examination: Assessee’s Failure to Substantiate Rs. 20 Lakh Payment as Joint Owner in Property Sale Deed
Vaishali Umesh Naik Vs Income tax Officer
(2025) TaxCorp(LJ) 37068 (ITAT-MUMBAI)
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ITAT Mumbai Rules Development Rights Taxable in Hands of Individual Society Members, Not Cooperative Society, Under Registered Redevelopment Agreement
RBI Employees Bhagvati Co-op. Housing Society Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37066 (ITAT-MUMBAI)
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Mumbai ITAT Affirms LTCG Exemption for Temasek Group’s Fullerton Financial Holdings Under India-Singapore DTAA: Substance and PPT Satisfied Despite No Local Employees
Fullerton Financial Holdings Pte. Ltd Vs The ACIT
(2025) TaxCorp(LJ) 37064 (ITAT-MUMBAI)
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Mumbai ITAT Rules Receipts for Group Services Not Taxable as FTS or Royalty under India-Belgium DTAA Due to Absence of Managerial or Technical Control
Solvay S. A. Vs The Deputy Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37061 (ITAT-MUMBAI)
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Mumbai ITAT Third Member Clarifies: Penalty under Section 43 of Black Money Act is Discretionary, Not Automatic
Vinil Venugopal Vs DDIT
(2025) TaxCorp(LJ) 37060 (ITAT-MUMBAI) · Section 43
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Mumbai ITAT Rules Section 50C Inapplicable to Co-operative Society’s Receipt of Membership and Repair Funds, Noting No Capital Asset Transfer
Gautam Jyoti Co-operative HSG Society Vs ITO
(2025) TaxCorp(LJ) 37059 (ITAT-MUMBAI) · Section 50C
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Mumbai ITAT Upholds Cessation of Section 115JB Exemption for Sick Company Once Net Worth Turns Positive; BIFR’s Revival Scheme Not a Blanket Assurance
Supertex Industries Ltd Vs DCIT
(2025) TaxCorp(LJ) 37028 (ITAT-MUMBAI) · Section 115JB
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Mumbai ITAT Exonerates F&O Trader in Client Code Modification Dispute, Citing Lack of Evidence and Genuine Transactions
Harendra Pratapray Doshi (HUF) Vs Income Tax Officer
(2025) TaxCorp(LJ) 37024 (ITAT-MUMBAI)
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Mumbai ITAT Confirms CIT(A) Relief: Section 56(2)(x)(b)(B) Not Retrospective—Addition Deleted in Pre-Amendment Property Sale Case
KBJ Developers Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 37015 (ITAT-MUMBAI) · Section 56(2)(x)(b)(B)
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Mumbai ITAT Sets Aside Section 271B Penalty for Non-Audit Where No Books Were Maintained, Citing Infeasibility Under Section 44AB
Fairdeal Medical and General Stores Vs Income Tax Officer
(2025) TaxCorp(LJ) 37010 (ITAT-MUMBAI) · Section 44AA
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Mumbai ITAT Quashes PCIT’s Revision: AO’s Plausible View on Agricultural Income Not Erroneous or Prejudicial to Revenue
Ram Baburao Salve Vs ITO
(2025) TaxCorp(LJ) 37008 (ITAT-MUMBAI) · Section 263
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ITAT Mumbai Affirms 80-IA Deduction for Captive Power Producer; Dismisses Revenue’s Colourable Device Allegation Citing CERC-Compliant Tariff and Valid Arm’s Length Price
Bhandar Power Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37004 (ITAT-MUMBAI) · Section 80IA(10)
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Mumbai ITAT Quashes Arbitrary Addition under Section 69A where Overall Source of Cash Deposits Accepted by Revenue
Vijay Prakash Ghosalkar Vs ITO
(2025) TaxCorp(LJ) 37003 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Rules State Grants for BOT Road Projects as Capital Receipt; Additions of Over ₹560 Crores Deleted
Maharashtra State Road Development Corporation Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36996 (ITAT-MUMBAI)
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