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Mumbai ITAT Holds No TDS Liability on Foreign Agent’s Commission for Services Rendered Outside India – Section 40(a)(i) Disallowance Quashed
Manisha Kiran Temkar Vs ACIT
(2025) TaxCorp(LJ) 36685 (ITAT-MUMBAI) · Section 40(a)(i)
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ITAT Mumbai Rules Disallowance of Carry Forward of Long-Term Capital Loss under Section 143(1)(a) Invalid Without Prior Notice; Matter Remanded to CIT(A) for Verification
Nirmala Nawal Phatarphekar Vs ITO
(2025) TaxCorp(LJ) 36652 (ITAT-MUMBAI) · Section 143(1)(a)
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Mumbai ITAT Quashes PCIT’s Section 263 Revision; Holds Proper AO Enquiry on CSR Deduction under Section 80G Sufficient to Sustain Assessment
Pashupati Capital Services Pvt. Ltd Vs PCIT
(2025) TaxCorp(LJ) 36651 (ITAT-MUMBAI) · Section 80G
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Mumbai ITAT Quashes 3% Net Profit Addition on Liquor Trader: Emphasizes No Scope for Presumptive Estimation Post Submission of Complete Books and VAT Records
Late Mr. Shankerlal Doulatram Ramani (Through legal heir Mr. Rajesh Shankerlal Ramani) Vs ACIT
(2025) TaxCorp(LJ) 36649 (ITAT-MUMBAI)
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Mumbai ITAT Confirms Penalty for Non-Disclosure of Forex Gains; Upholds CIT(A) Correction of Section Invoked under Section 270A(9)(a) for Misrepresentation
Creative Ashtech Power Projects Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36648 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Genuineness of Capital Loss on JM Balanced Fund Redemption: Disallows Revenue’s Sham Allegation in Absence of Regulatory Censure
CMS Computers Limited Vs DCIT
(2025) TaxCorp(LJ) 36643 (ITAT-MUMBAI)
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Mumbai ITAT Rules Deemed Dividend Provisions Inapplicable as Year-End Shareholding Below Threshold; AO’s Addition Deleted
Vinita Pawankumar Saraf Vs ITO
(2025) TaxCorp(LJ) 36642 (ITAT-MUMBAI)
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Mumbai ITAT Nullifies Section 263 Revision: AO's Allowance of CSR Deduction Under Section 80G Upheld as Plausible View
KKR India Advisors Private Limited Vs The Principal Commissioner of Income-tax
(2025) TaxCorp(LJ) 36624 (ITAT-MUMBAI) · Section 80G
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ITAT Mumbai Upholds Reassessment and 100% Disallowance on Purchases and Sundry Creditors for Failure to Substantiate Claims
CICC Automation Technologies Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36597 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Penalty for Concealment Where House Property Income Not Disclosed in Both Original and Reassessment Returns
Subhash Silk Mills Limited Vs Joint Commissioner of Income tax
(2025) TaxCorp(LJ) 36596 (ITAT-MUMBAI) · Section 271(1)(c)
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Mumbai ITAT Rules in Favour of Procter & Gamble Hygiene: Disallowance of ESOP/ISOP Expenses under Section 37(1) Held Unsustainable, No Capital Advantage Accruing to Assessee
Procter & Gamble Hygiene and Health Care Limited Vs DCIT
(2025) TaxCorp(LJ) 36586 (ITAT-MUMBAI) · Section 37(1)
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Mumbai ITAT Quashes Section 68 Addition on Mere Suspicion: Validity of Capital Introduction Upheld Where Identity and Genuineness Proven
Omega Infrastructures Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36572 (ITAT-MUMBAI)
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Mumbai ITAT Denies Condonation of 16-Year Delay in Appeal Filing; Finds No Sufficient Cause by Corporate Assessee
Micro Plantae Ltd Vs ACIT
(2025) TaxCorp(LJ) 36566 (ITAT-MUMBAI)
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Mumbai ITAT Exonerates Foreign Trust from Tax on NCD Gains and Interest Income, Upholds Jurisdictional High Court Ruling Over AAR Decision
Green Maiden A 2013 Trust Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36556 (ITAT-MUMBAI)
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Mumbai ITAT Permits Rectification of Order Under Section 254(2) for Misreferenced Grounds of Appeal Due to Typographical Error; Allows Correction of Ground Numbers and Issues
Kaisha Lifesciences Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 36552 (ITAT-MUMBAI) · Section 254(2)
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Mumbai ITAT Third Member Rules in Favour of Assessee: Distinguishes AY 2012-13 from AY 2010-11 and Deletes Additions, Rejects Revenue's Plea for Abeyance
Crest Paper Mills Ltd. Vs Income tax officer
(2025) TaxCorp(LJ) 36550 (ITAT-MUMBAI)
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ITAT Mumbai Quashes ₹1.4 Crore Section 56(2)(viib) Addition, Validates Share Valuation at ₹200 Based on Intrinsic and Prospective Business Value for Pre-AY 2013-14 Allotment
Tutor Investment & Finance Pvt Ltd Vs Income-tax Officer
(2025) TaxCorp(LJ) 36531 (ITAT-MUMBAI) · Section 56(2)(viib)
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Mumbai ITAT Orders Reassessment of Rs. 143.32 Cr Advances: Revenue Recognition Timing and Contractual Terms to be Re-examined in Power-Driven Pumps Manufacturer’s Case
KSB Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36530 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Tax Status of Deceased’s Estate; Rules Estate Must be Taxed as ‘Individual’ Despite Multiple Executors
Estate of Satibai Tahilram Chellaram Vs ITO
(2025) TaxCorp(LJ) 36518 (ITAT-MUMBAI)
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Mumbai ITAT Rules Gains from Derivatives by Mauritius Fund Exempt under Article 13(4) of India-Mauritius DTAA; Distinguishes Derivatives from Shares
3 Sigma Global Fund Vs ACIT
(2025) TaxCorp(LJ) 36513 (ITAT-MUMBAI)
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