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Mumbai ITAT Quashes Sec. 56(2)(x) Addition Where Property Consideration Fixed in 2009 Enforced by Civil Court Decree, Despite Higher 2019 Stamp Value
Ashok Zaverchand Dedhia Vs Income Tax Officer
(2026) TaxCorp(LJ) 38724 (ITAT-MUMBAI) · Section 56(2)(x)
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Mumbai ITAT Rules Only Profit Component Taxable in Bogus Purchases Where Sales and Quantitative Records Remain Undisturbed; Disallowance Under Section 40(a)(ia) Deleted for Mere Procedural Lapse
Paresh Vanitlal Shah Vs Income Tax Officer
(2026) TaxCorp(LJ) 38723 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Indexed Cost Benefit on Property Received via HUF Partition; Rules in Favor of Assessee’s Capital Loss Claim and Permits Set-Off Against LTCG
Ashim Ashitbaran Desai Vs DCIT
(2026) TaxCorp(LJ) 38720 (ITAT-MUMBAI) · Section 49(1)(i)
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Mumbai ITAT Rules Statutory Market Fees and Sub-Agent Commissions Not Attract TDS Provisions; Disallows Disallowance under Section 40(a)(ia) for Apex Co-operative Society
The Maharashtra State Co- Op Marketing Federation Limited Vs DCIT
(2026) TaxCorp(LJ) 38719 (ITAT-MUMBAI) · Section 194C
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Delhi ITAT Invalidates PCIT’s Section 263 Revisionary Order Against Sr. Advocate Mukul Rohtagi Due to Lack of Jurisdiction and Absence of ALV Addition for Profession-Used Properties
Mukul Rohatgi Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38718 (ITAT-MUMBAI)
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Mumbai ITAT Confirms No TDS Liability on Year-End Provisions Absent Identified Payees: Relief for Pfizer Ltd.
Pfizer Limited Vs DCIT
(2026) TaxCorp(LJ) 38717 (ITAT-MUMBAI) · Section 201(1)
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Mumbai ITAT Overturns Rs. 5.67 Crore Addition: Recognizes Loan from Partnership Firm as Genuine Transaction Supported by Documentary Evidence
Jaspalsingh Prehladsingh Chandock Vs Deputy Commissioner Of Income Tax
(2026) TaxCorp(LJ) 38716 (ITAT-MUMBAI)
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Mumbai ITAT Rules Payments Towards Club House Charges, Corpus Fund, and Municipal Taxes Form Integral Part of Cost of Acquisition, Orders Recalculation of Capital Gains
Divya Kumar Bhisham Sawilani Vs Income Tax Officer
(2026) TaxCorp(LJ) 38714 (ITAT-MUMBAI) · Section 48
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Mumbai ITAT Quashes Addition for Alleged Client Code Modification Abuse, Citing Lack of Concrete Evidence and Factual Link to Assessee’s Transactions
Ganita Technologies & Services Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38713 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Right to Set-Off and Carry Forward Capital Losses Against Gains on Shares Acquired Post-April 2017 under DTAA Provisions
Apoletto Asia Ltd Vs DCIT
(2026) TaxCorp(LJ) 38712 (ITAT-MUMBAI)
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Mumbai ITAT Rules: Section 11(2) Accumulated Income Applied for Charity Not Taxable under Section 115BBI—Reporting Errors in ITR Cannot Create New Tax Liabilities
Council For Fair Business Practices Vs Income Tax Officer
(2026) TaxCorp(LJ) 38711 (ITAT-MUMBAI) · Section 11(2)
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Mumbai ITAT Quashes Section 68 Addition—Documented Loan Transactions Found Genuine Despite Third-Party Allegations
DICET Creative Ventures (India) Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38707 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Exonerates Sports Company from Rs 2.95 Cr. Section 68 Cash Credit Addition and Allows Rs 7.91 Lakh TDS Interest as Deductible, Emphasizes Commercial Substance and Nature of Liability
Smash Factor Sports Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38700 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Rules Substitution of Consideration Unwarranted in Share Transfer; AO’s Invocation of Section 50CA Disallowed Where Actual Consideration Exceeded FMV
Bhavna Bharat Daftary Vs DCIT
(2026) TaxCorp(LJ) 38691 (ITAT-MUMBAI) · Section 50CA
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Mumbai ITAT Invalidates Notices Issued Beyond Six-Year Limitation Under Section 153A/153C in Absence of Undisclosed ‘Asset’-Based Income
Span Developers Vs DCIT
(2026) TaxCorp(LJ) 38690 (ITAT-MUMBAI)
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Mumbai ITAT Bars AO from Rectification Under Section 154 to Alter Tax Rate on Sec. 244A Interest, Upholds 7.5% DTAA Rate for Mauritius Resident
Taj TV Limited Vs DCIT
(2026) TaxCorp(LJ) 38683 (ITAT-MUMBAI) · Section 154
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ITAT Mumbai Mandates Grant of Section 12AB Registration to Trust Despite Non-Commencement of Activities; Charitable Nature of Objects Held Sufficient
Mewari Tolly Charitable Trust Vs CIT
(2026) TaxCorp(LJ) 38680 (ITAT-MUMBAI) · Section 12AB
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Mumbai ITAT Rules Rs 11,003.17 Crore Expenditure on Network QoS as Revenue, Not Capital; Disallowance on Reliance Jio Overturned
Reliance Jio Infocomm Limited Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38679 (ITAT-MUMBAI)
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Mumbai ITAT Endorses Composite Flat Deduction Under Sections 54 and 54F: Amalgamation of Two Residential Properties for Capital Gains Exemption Upheld
Amit Mahendrakumar Mehta Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38673 (ITAT-MUMBAI) · Section 54
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Mumbai ITAT Bars Taxation of Siemens AG’s Offshore Supply Income under India-Germany DTAA; Lack of AOP Assessment Noted
Siemens Aktiengesellschaft Vs Deputy Commissioner of Income tax
(2026) TaxCorp(LJ) 38662 (ITAT-MUMBAI)
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