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Mumbai ITAT Upholds Section 54 Deduction on Substantial Compliance: Registration Not Essential When Allotment and Payments Proven, Even Amid Litigation
Ramesh Haribansh Singh Vs ITO
(2026) TaxCorp(LJ) 37917 (ITAT-MUMBAI) · Section 54
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ITAT Mumbai Quashes Rs. 2.03 Crore Addition Under Section 23: School Property’s Business Use Excludes ALV Computation
SML EDU-INFRA Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37916 (ITAT-MUMBAI) · Section 23
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Mumbai ITAT Rules Underwriting Commission to UK Entity Not Taxable as Fees for Technical Services in India; No Service Element Under Section 9(1)(vii) or Article 13 of India–UK DTAA
Merrill Lynch International Vs DCIT(IT)
(2026) TaxCorp(LJ) 37915 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Validity of Reassessment under Faceless Regime Despite Split in Notice and Assessment Functions
Arham Anmol Projects Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37914 (ITAT-MUMBAI)
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Mumbai ITAT Allows Deduction for Group Cost Allocations under Section 37(1); Disallowance of Centralized Support Services Costs Set Aside in Absence of Evidence of Sham or Personal Expenditure
Regus South Mumbai Business Centre Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37899 (ITAT-MUMBAI)
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No Penalty for Non-disclosure of Foreign Asset in Schedule FA When Asset is Reflected in Audited Balance Sheet and Return
Adijin Perfumes Private Limited Vs Addl. CIT
(2026) TaxCorp(LJ) 37894 (ITAT-MUMBAI)
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Mumbai ITAT Affirms PCIT’s Section 263 Revision: AO’s Omission to Examine Notional ALV of Unsold Flats in Reassessment Held Fatal
Starshine Land Developers Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37888 (ITAT-MUMBAI)
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Rectification under Section 154 Not Permissible to Deny Section 11 Exemption Due to Disputed Form 10B Filing Dates; Technical Glitches and CBDT Extensions Considered
Tehmina K. Katrak Charitable Trust Vs Income Tax Officer
(2026) TaxCorp(LJ) 37887 (ITAT-MUMBAI) · Sections 11, 154
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Legal Presumption Favours Assessee: Mumbai ITAT Quashes Interest Disallowance Under Section 36(1)(iii) Where Interest-Free Funds Surpass Advances to Subsidiaries
Deloitte Touche Tohmatsu India LLP (Sucessor of Deloitte Touche Tohmatsu India Private Limited) Vs ACIT
(2026) TaxCorp(LJ) 37883 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Deductibility of Interest on Loan Used for VCF Investment by Aishwarya Rai Bachchan, Citing Consistency and Established Nexus
Aishwarya Rai Bachchan Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37881 (ITAT-MUMBAI) · Section 57
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Procedural Delay in Filing Form 10-IC Not Fatal: Mumbai ITAT Upholds Assessee's Eligibility for Concessional Tax Rate under Section 115BAA Despite 45-Day Lapse
Getinge Medical India Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37877 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Addition under Section 68 for Accommodation Entry; Incorrect Section Reference Not Fatal Where Assessee Is Fully Aware of Inquiry Nature
Bajaj International Realty Pvt. Ltd Vs Commissioner of Income- tax
(2026) TaxCorp(LJ) 37875 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Deletion of Disallowance under Section 40A(2)(b) for Directors’ Remuneration: Faults AO’s Arbitrary Approach and Upholds Consistency Principle
Blend Financial Services Limited Vs DCIT
(2026) TaxCorp(LJ) 37874 (ITAT-MUMBAI)
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Mumbai ITAT Restricts Disallowance to Rs. 10 Lakhs in SRA Redevelopment Case, Deletes Rs. 35.20 Lakhs Addition Citing Assessee’s Concession and Banking Trail
Suraj Vijay Kulkarni Vs ITO
(2026) TaxCorp(LJ) 37873 (ITAT-MUMBAI) · Section 69
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Mumbai ITAT Upholds Full Addition for Unsubstantiated Purchases under Section 68; Reduces Ad-Hoc Expense Disallowance to 10% Citing Inadequate Proof and Personal Element in Proprietorship Accounts
Agnelo Gustavo Eugenio Rodrigues Vs DCIT
(2026) TaxCorp(LJ) 37862 (ITAT-MUMBAI)
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ITAT Mumbai Rules NRI Desk Expenses by Overseas Branches as Head Office Expenditure under Section 44C for Bank of America N.A.
Bank of America N.A Vs Deputy Director of Income Tax
(2026) TaxCorp(LJ) 37855 (ITAT-MUMBAI) · Section 44C
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Mumbai ITAT Exonerates Assessee from Section 69 Addition as Appellate Authority Validly Considers New Documentary Evidence of Investment Source
Shareeka Prasanna Shetty Vs Income Tax Officer
(2026) TaxCorp(LJ) 37850 (ITAT-MUMBAI) · Section 69
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Mumbai ITAT Rules Possession Date as Purchase Date for Section 54 Exemption, Favouring Substantive Compliance Over Formalities
Shashank Merchant Vs Income Tax Officer
(2026) TaxCorp(LJ) 37847 (ITAT-MUMBAI) · Section 54
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Mumbai ITAT Orders Fresh Verification on Section 68 Addition Due to Alleged Misuse of PAN by Namesake; AO Directed to Consider Police Inquiry Report Before Making Addition
Mitesh Suresh Shah Vs ITO
(2026) TaxCorp(LJ) 37839 (ITAT-MUMBAI)
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Mumbai ITAT Sets Aside Tax Addition Owing to Breach of Natural Justice: No Cross-Examination of Third Party Statement in ‘On Money’ Allegation
Bhagawati M Jain Vs Income Tax Officer
(2026) TaxCorp(LJ) 37838 (ITAT-MUMBAI)
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