Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

ITAT Mumbai — Direct Tax

2,416 rulings

  1. ITAT Mumbai · 18 Jul 2026
    Mumbai ITAT Confirms Securitization Trust’s Status as Revocable Determinate Trust; Rejects AOP Classification for Want of Joint Action

    Arcil Cps 012 I Trust Vs ITO

    (2026) TaxCorp(LJ) 38368 (ITAT-MUMBAI)

  2. ITAT Mumbai · 18 Jul 2026
    ITAT Mumbai Quashes Assessment Order for Breach of Natural Justice: AO’s Reliance on Section 133(6) Replies Without Disclosure to Assessee Found Unsustainable; Matter Remanded for Fresh Consideration

    Yeoman Marine Services Pvt Ltd Vs DCIT

    (2026) TaxCorp(LJ) 38367 (ITAT-MUMBAI) · Section 133(6)

  3. ITAT Mumbai · 18 Jul 2026
    Mumbai ITAT Affirms Taxability of Interest Income Based on Actual Receipt; Bona Fide Change to Cash System Upheld Due to Borrower’s Financial Distress

    Amrita Prabhakar Deodhar Vs ACIT

    (2026) TaxCorp(LJ) 38366 (ITAT-MUMBAI)

  4. ITAT Mumbai · 15 Jul 2026
    ITAT Mumbai Quashes Penalty Under Section 270A: Repeated Error in Revised Return Not Sufficient to Establish Misreporting Where Full Disclosure Made

    Monji Vishram Pharmaceuticals Pvt. Ltd Vs NFAC/DCIT

    (2026) TaxCorp(LJ) 38340 (ITAT-MUMBAI) · Section 270A

  5. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Upholds Estimation of Commission Income at 0.05% on Accommodation Entry Transactions After Substantial Bank Deposits Exposed

    Nirmal Purshotam Bhatia Vs ITO

    (2026) TaxCorp(LJ) 38335 (ITAT-MUMBAI)

  6. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Rules Section 56(2)(x) Inapplicable on Purchase of Rural Agricultural Land for Solar Project; Addition Deleted

    Shree Swami Samarth Solar Park Pvt. Ltd. Vs DCIT

    (2026) TaxCorp(LJ) 38334 (ITAT-MUMBAI) · Section 56(2)(x)

  7. ITAT Mumbai · 13 Jul 2026
    ITAT Mumbai Restores Breach Candy Hospital Trust’s 12AB Registration: No Basis for 80G Denial, Medical Relief Recognized as Distinct Charitable Purpose

    Breach Candy Hospital Trust Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38332 (ITAT-MUMBAI) · Section 12AB

  8. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Clarifies: TDS Threshold under Section 194B Applies Per Individual Payment, Not Cumulative E-Wallet Winnings for AY 2017-18

    Play Games 24X7 Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 38329 (ITAT-MUMBAI) · Section 194B

  9. ITAT Mumbai · 13 Jul 2026
    ITAT Mumbai Nullifies Disallowance of TCS Foundation’s Income Application: Duplication and Verified Disclosures Key to Relief

    TCS Foundation Vs DCIT

    (2026) TaxCorp(LJ) 38328 (ITAT-MUMBAI)

  10. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Declines to Condone 600-Day Delay in Filing Appeal Due to Lack of Sufficient Cause: Appeal Dismissed as Time-Barred

    Tackersons Foundation Vs CIT(E)

    (2026) TaxCorp(LJ) 38323 (ITAT-MUMBAI)

  11. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Affirms Reopening under Section 147 Post-153A Assessment Based on Fresh Tangible Evidence; Addition under Section 68 Deleted for Factual Compliance

    Rajendra Munilalji Hirani Vs DCIT

    (2026) TaxCorp(LJ) 38322 (ITAT-MUMBAI) · Section 153A

  12. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Classifies Gains from Delayed JDA Property Transfer as “Capital Gains” Citing Extraordinary Circumstances and Loss of Commercial Rights

    Skyline Greathills Skyline Sparkle Vs DCIT

    (2026) TaxCorp(LJ) 38321 (ITAT-MUMBAI)

  13. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Upholds Partial Disallowance of Advertisement Expenses, Allows Section 80G Deduction on Substantiated Donations Despite Absence of Original Receipts

    Asian Heart Institute and Research Centre Private Limited Vs The DCIT

    (2026) TaxCorp(LJ) 38320 (ITAT-MUMBAI) · Section 80G

  14. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Declares Tax Additions Redundant Following Corporate Debtor's Sale as Going Concern Under IBC & NCLT Orders

    EMI Transmission Limited Vs DCIT

    (2026) TaxCorp(LJ) 38319 (ITAT-MUMBAI)

  15. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Emphasizes Statutory Capital Gains Computation, Sets Aside Assessment Order Where FMV and MIDC Premium Were Ignored in Sale of Pre-2001 Industrial Units

    Padma Plastic Vs CIT

    (2026) TaxCorp(LJ) 38317 (ITAT-MUMBAI)

  16. ITAT Mumbai · 13 Jul 2026
    ITAT Mumbai Rules Maintenance Dredging of Existing Jetty as Revenue Expenditure, Rejects Capital Asset Creation Argument

    Dahej Harbour and Infrastructure Limited Vs ACIT

    (2026) TaxCorp(LJ) 38316 (ITAT-MUMBAI)

  17. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Fixes Fair Market Value of Land as on 01.04.1981 at Rs. 350 per Sq. Mtr., Resolves DVO Valuation Discrepancies; Capital Gains Taxable in Year of Registration

    Sudheya Naimish Khandhadia as Son and Legal Heir of Late Naimish Dhansukhlal Khandhadia Vs ITO

    (2026) TaxCorp(LJ) 38315 (ITAT-MUMBAI)

  18. ITAT Mumbai · 13 Jul 2026
    Stamp Duty on Lease Registration for Non-Ownership Rights is Revenue Expenditure, Not Capital Asset

    Goldmohur Design And Apparel Park Limited Vs DCIT

    (2026) TaxCorp(LJ) 38309 (ITAT-MUMBAI)

  19. ITAT Mumbai · 07 Jul 2026
    Mumbai ITAT Upholds LIC Housing Finance’s Deduction Eligibility under Section 36(1)(viia); Clarifies Non-Reduction of Section 36(1)(viii) While Computing Ceiling

    LIC Housing Finance Limited Vs ACIT

    (2026) TaxCorp(LJ) 38308 (ITAT-MUMBAI) · Section 36(1)(viia)

  20. ITAT Mumbai · 07 Jul 2026
    Mumbai ITAT Nullifies Tax Addition on Excess Attribution to PE: Payment to Indian Subsidiary Exceeds Attributable Income for Sabre Asia Pacific Pte. Ltd.

    Sabre Asia Pacific Pte. Ltd Vs The Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 38307 (ITAT-MUMBAI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.