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Mumbai ITAT Directs AO to Seek Revised DVO Valuation After Considering Encumbrances and Restrictions in Distress Sale of Land
Gaurav Rajesh Desai Vs ITO
(2025) TaxCorp(LJ) 36920 (ITAT-MUMBAI)
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Mumbai ITAT: No Penalty for Concealment Where Income Additions Are Solely Based on Estimation of Gross Profit on Alleged Bogus Purchases
Suresh Ukhchand Mehta HUF Vs ITO
(2025) TaxCorp(LJ) 36913 (ITAT-MUMBAI)
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ITAT Mumbai Allows Condonation of Delay for Appeal Against Outstanding Tax Demand, Restores Matter to CIT(A) Citing Due Diligence and Good Faith of Assessee
National Welfare Foundation Vs CPC, ITO
(2025) TaxCorp(LJ) 36892 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Addition under Section 68: Invocation of Rule 27 for New Grounds Disallowed Where Not Raised Before CIT(A)
Dinesh Harichand Shah Vs Asst. CIT
(2025) TaxCorp(LJ) 36891 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Affirms Reassessment: AO’s Belief Based on Tangible Evidence, Not Borrowed Satisfaction, Where Cash Deposits Linked to Assessee Through Sec. 131 Statement
Jatin Harish Sotta Vs ITO
(2025) TaxCorp(LJ) 36882 (ITAT-MUMBAI)
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Mumbai ITAT Declines to Condon Delay of Over 6 Years in Filing Appeal Against Section 263 Revision; Finds Abuse of Process After Exhaustion of Alternate Remedies in Bogus Purchase Addition Case
Rohit Vallabhdas Shah Vs Income Tax Officer
(2025) TaxCorp(LJ) 36868 (ITAT-MUMBAI)
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ITAT Mumbai Quashes Penalty under Section 271(1)(c) on Deemed Dividend: No Evidence of Inaccurate Income Particulars Furnished by Assessee
Madison Teamworks Film Promotions and Entertainment Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36865 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Bogus Purchase Addition: Upholds Assessee’s Documentary Evidence, Cites Violation of Natural Justice and Absence of Independent AO Enquiry
Mohanlal Chunilal Mutta Vs ITO
(2025) TaxCorp(LJ) 36843 (ITAT-MUMBAI)
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Mumbai ITAT Rules Reopening of Assessment on Notional Interest as Invalid; No Notional Income Addition on Mobilization Advance under EPC Contract
Solapur Yedeshi Tollway Limited Vs ACIT
(2025) TaxCorp(LJ) 36831 (ITAT-MUMBAI)
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Mumbai ITAT Directs Full TDS Credit to Indian Agent for Amounts Received on Behalf of Foreign Principal—Clarifies Rule 37BA Application Where Customers Deduct TDS in Agent’s Name
Eastern Shipping Pvt Ltd Vs ITO–6(2)(1)
(2025) TaxCorp(LJ) 36825 (ITAT-MUMBAI)
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Mumbai ITAT Orders De Novo Inquiry into Share Capital Credits; Onus on Assessee to Prove Genuineness Amidst Accommodation Entry Allegations
Real Time Consultants Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36818 (ITAT-MUMBAI)
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ITAT Mumbai Quashes CIT(E) Order: Allows Aditya Birla Education Trust’s Object Modification and Section 12AB Registration; Clarifies Scope of Section 11 and 13(1)(b) Violations
Aditya Birla Education Trust Vs Commissioner of Income tax
(2025) TaxCorp(LJ) 36817 (ITAT-MUMBAI) · Sections 11, 13(1)(b)
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Mumbai ITAT Upholds Section 68 Addition on Unexplained Share Sale; IDS 2016 Disclosure Properly Adjusted
Vimal Arvind Kapasi Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36814 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Upholds Disallowance of Brought Forward Business Loss on Account of Late Return Filing, Affirms Strict Interpretation of Section 139(1) and Section 80
Mtitanium Apartments Pvt. Ltd Vs Dy. CIT
(2025) TaxCorp(LJ) 36803 (ITAT-MUMBAI) · Section 139(1)
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Mumbai ITAT Narrows Addition under Section 69A for Demonetisation Cash Deposits, Partly Favouring Assessee Amidst Lack of Revenue Verification
A. Navinchandra Steel Private Limited Vs ACIT
(2025) TaxCorp(LJ) 36798 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Overturns TDS Default Addition on Derivative Sales Credit Remittances Between Barclays India and Barclays UK
Barclays Bank PLC Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 36797 (ITAT-MUMBAI)
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Mumbai ITAT Affirms CIT(A) Deletion of Rs. 1.25 Lakh Commission Addition: No Proof of Client Code Modification Income by Assessee
Muktaben Govindbhai Kakadia Vs DCIT
(2025) TaxCorp(LJ) 36795 (ITAT-MUMBAI)
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ITAT Mumbai Invalidates Addition Under Section 56(2)(vii)(b) Due to Change in Stamp Duty Computation Method, Recognizes Earlier Agreement Date as Determinative
Sharad Sevantilal Shah Vs Income Tax Officer
(2025) TaxCorp(LJ) 36792 (ITAT-MUMBAI) · Section 56(vii)(b)
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ITAT Mumbai Commands Revenue to Apply 6% Net Profit Rate for Contractual Receipts Exceeding Section 44AD Threshold; Orders Full TDS Credit to Assessee
GRA Engineers & Contractors Private Limited Vs ITO
(2025) TaxCorp(LJ) 36790 (ITAT-MUMBAI) · Section 44AD
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Mumbai ITAT Overrules AO: Assessee Entitled to Proviso Benefits under Section 56(2)(x) Where Sale Consideration Predates Registration Value
Rameshchandra Chhabildas Jhaveri Vs DCIT
(2025) TaxCorp(LJ) 36779 (ITAT-MUMBAI) · Section 56(2)(x)
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