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Landmark Rulings

ITAT Mumbai — Direct Tax

2,416 rulings

  1. ITAT Mumbai · 31 Oct 2025
    Mumbai ITAT Affirms Legitimacy of Short-Term Capital Loss on JMD Telefilms Shares; Rejects Revenue’s Allegations of Bogus Transaction

    Oscar Infra Pvt Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36992 (ITAT-MUMBAI)

  2. ITAT Mumbai · 29 Oct 2025
    Mumbai ITAT Affirms Revenue Treatment of Expenditure on Dyes, Moulds, Software and Stamp Duty, Citing Absence of Capital Asset Creation

    Bajaj Auto Limited Vs DCIT

    (2025) TaxCorp(LJ) 36983 (ITAT-MUMBAI)

  3. ITAT Mumbai · 29 Oct 2025
    ITAT Mumbai Holds Section 50C Inapplicable to Interest Compensation for Delay in Flat Handover

    Suvarna Chandrakant Bhojane Vs ITO

    (2025) TaxCorp(LJ) 36982 (ITAT-MUMBAI) · Section 50C

  4. ITAT Mumbai · 29 Oct 2025
    ITAT Mumbai Upholds Tata Communications’ Section 80IA Deduction for EDI/Internet Services Despite Use of Third-Party Infrastructure

    Tata Communications Limited Vs Dy.CIT-1(3)(1)

    (2025) TaxCorp(LJ) 36979 (ITAT-MUMBAI) · Section 80IA

  5. ITAT Mumbai · 21 Oct 2025
    Mumbai ITAT Restricts Section 50C Addition to Stamp Duty Value, Clarifies Non-applicability to Leasehold Rights in Land or Building

    Nutrela Marketing Pvt Ltd Vs Income-Tax Officer

    (2025) TaxCorp(LJ) 36966 (ITAT-MUMBAI) · Section 50C

  6. ITAT Mumbai · 21 Oct 2025
    Mumbai ITAT Affirms Exclusive Singapore Taxation on eBay Singapore’s Flipkart Share Sale: No Indian Tax on Rs. 2,2257.91 Crore Capital Gains under Article 13(5) of India-Singapore DTAA

    eBay Singapore Services Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 36965 (ITAT-MUMBAI)

  7. ITAT Mumbai · 23 Oct 2025
    Mumbai ITAT Affirms Appellate Authority’s Power to Condone Delay in Filing Form 10B; Circular No. 6/2020 Held Ancillary, Not Restrictive

    Shri Bhagwandas Ramdasji Charitable and Religious Trust Vs ITO

    (2025) TaxCorp(LJ) 36964 (ITAT-MUMBAI)

  8. ITAT Mumbai · 23 Oct 2025
    ITAT Mumbai Upholds Separate Deductions for Bad Debts under Sections 36(1)(vii) and 36(1)(viia) for Bank, No Overlapping or Excess Claim Found

    Small Industries Development Bank of India Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36963 (ITAT-MUMBAI) · Sections 36(1)(vii), 36(1)(viia)

  9. ITAT Mumbai · 23 Oct 2025
    Mumbai ITAT Orders AO to Re-examine Vodafone Digilink’s Network Site Rental Deductions, Confirms Inapplicability of Section 40A(2)(b)

    Vodafone Digilink Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36962 (ITAT-MUMBAI) · Section 40A(2)(b)

  10. ITAT Mumbai · 23 Oct 2025
    Mumbai ITAT Confirms Section 69A Addition for Unexplained Seized Cash; Dismisses Assessee’s Plea on Absence of Books, Clarifies Scope of Onus Under Section 69A

    Ashish Shashikant Choksi Vs Asst. CIT

    (2025) TaxCorp(LJ) 36960 (ITAT-MUMBAI) · Section 69A

  11. ITAT Mumbai · 29 Oct 2025
    Mumbai ITAT Exonerates Co-operative Society from Section 69A Addition, Recognizes Explanation for Demonetisation Cash Deposits and Condones Appeal Delay

    Chandraprabha Co-operative Credit Society Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36951 (ITAT-MUMBAI)

  12. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Decides Capital Gains Taxability Based on Beneficial Ownership: Gains on Sale of Property Taxable in Hands of Retiring Partner, Not Firm

    Go Go Garments Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36942 (ITAT-MUMBAI) · Section 50C

  13. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Orders Fresh Verification of PF Contribution Disallowance, Mandates Adherence to Supreme Court’s Checkmate Services Ruling

    Kushang Security & House Keeping Service Pvt. Ltd Vs CIT(Appeals)

    (2025) TaxCorp(LJ) 36941 (ITAT-MUMBAI)

  14. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Rules on Separate Transactions for Flat Purchases; Orders Allowance of Loss on Cancelled Flat Under Section 2(47), Disallows Section 56(2)(vii)(b) Relief

    Aparna Sandeep Kulkarni Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36940 (ITAT-MUMBAI) · Section 56(2)(vii)(b)

  15. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Nullifies PCIT’s Section 263 Revision for Lack of Inquiry Lapse and Upholds AO’s Merits in Capital Reduction, Loan Waiver, and Bad Debt Write-Off

    Vinay Tarachand Chawla Vs PCIT

    (2025) TaxCorp(LJ) 36939 (ITAT-MUMBAI)

  16. ITAT Mumbai · 15 Oct 2025
    ITAT Mumbai Rules Stamp Duty Value for Section 56(2)(vii) to be Determined on Date of Flat Booking and Initial Payment, Not Registration Date

    Rudaram Dungararamji Choudhary Vs I.T.O.

    (2025) TaxCorp(LJ) 36938 (ITAT-MUMBAI) · Section 56(2)(vii)

  17. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Affirms Arm’s Length Principle, Deletes Rs. 34.78 Crore Addition in Warner Bros. Distribution Income Case

    Warner Bros Distributing Inc. Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36936 (ITAT-MUMBAI)

  18. ITAT Mumbai · 13 Oct 2025
    Mumbai ITAT Invalidates Additions in Absence of Incriminating Evidence and Rejects Unscientific Section 40A(2)(b) Disallowance in Charter Hire Case

    Underwater Services Company Ltd Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36924 (ITAT-MUMBAI) · Section 153A

  19. ITAT Mumbai · 13 Oct 2025
    Mumbai ITAT Sets Aside Reassessment Against NRI Due to Lack of Jurisdiction: Notice Must Be Issued by ITO (International Taxation)

    Sanand Sankardas Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36923 (ITAT-MUMBAI) · Section 148

  20. ITAT Mumbai · 27 Oct 2025
    Mumbai ITAT Rules Alternate Accommodation Payouts to Slum Dwellers During Redevelopment Not Attract TDS under Section 194I

    Shivalik Ventures Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36922 (ITAT-MUMBAI) · Section 194I

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