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Landmark Rulings

ITAT Mumbai — Direct Tax

2,417 rulings

  1. ITAT Mumbai · 30 May 2025
    Mumbai ITAT Affirms Deletion of Penalty on Estimated Purchase Disallowance Under Section 271(1)(c); Rules No Penalty Where Additions are Based on Estimation

    Chetan Pravin Chitalia Vs ACIT

    (2025) TaxCorp(LJ) 35328 (ITAT-MUMBAI) · Section 271(1)(c)

  2. ITAT Mumbai · 02 Jun 2025
    Mumbai ITAT Upholds Purchase Authenticity: Additions for Alleged Bogus Purchases Quashed Where Assessee Substantiated Transactions with Documentary Evidence

    Mangalam Drugs & Organics Ltd Vs ITO

    (2025) TaxCorp(LJ) 35327 (ITAT-MUMBAI)

  3. ITAT Mumbai · 02 Jun 2025
    Mumbai ITAT Confirms 200% Penalty for Misreporting Income Based on Suppressed Sales; Directs Recalculation in Light of Reduced Addition and Imposes Additional Cost on Non-Cooperative Assessee

    Hotel Galaxy Thane Vs ACIT

    (2025) TaxCorp(LJ) 35323 (ITAT-MUMBAI)

  4. ITAT Mumbai · 04 Jun 2025
    Mumbai ITAT Upholds Addition for Bogus Purchases and VAT Evasion, Citing Failure to Prove Seller Identity Under Section 69C

    Kandarp Hasmukh Sheth Vs ITO

    (2025) TaxCorp(LJ) 35322 (ITAT-MUMBAI) · Section 69C

  5. ITAT Mumbai · 04 Jun 2025
    Mumbai ITAT Upholds Disallowance of Interest on Delayed EPF Payment, Cites Prohibition under Section 37(1) and Supreme Court Ruling

    Bajaj Hindusthan Sugar Limited Vs Deputy Director of Income Tax

    (2025) TaxCorp(LJ) 35321 (ITAT-MUMBAI) · Section 37(1)

  6. ITAT Mumbai · 23 May 2025
    Mumbai ITAT Rules Surplus from Members’ Contributions in Cooperative Housing Society as Non-Taxable under Mutuality Doctrine

    Chancellor Court Co-operative Housing Society Vs Addl./JCIT(A)–5

    (2025) TaxCorp(LJ) 35317 (ITAT-MUMBAI)

  7. ITAT Mumbai · 23 May 2025
    Mumbai ITAT Confirms Brokerage Payments as Revenue Expenditure: Selling Costs Not Capitalized in Real Estate Firm’s Case

    Bellissimo Healthy Constructions and Developers Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35314 (ITAT-MUMBAI)

  8. ITAT Mumbai · 04 Jun 2025
    Mumbai ITAT Affirms Section 80P(2)(d) Deduction for Co-operative Housing Society on Interest from Co-operative Bank Deposits

    Mulund Samata Co-operative Housing Society Ltd Vs Income tax Officer

    (2025) TaxCorp(LJ) 35310 (ITAT-MUMBAI) · Section 80P(2)(d)

  9. ITAT Mumbai · 07 Jun 2025
    Mumbai ITAT Upholds Assessee’s Right to Adopt DCF Valuation for Share Issue; Rs. 81 Lakh Addition under Section 56(2)(viib) Deleted for Satisfactory Justification of Projections

    Madhurima International Private Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35309 (ITAT-MUMBAI)

  10. ITAT Mumbai · 21 May 2025
    Mumbai ITAT Invalidates Reassessment on Change of Opinion, Upholds CIT(A) Order Quashing Rs. 3.45 Crore Addition Linked to Unexplained Cash Deposits After Prior ITSC Settlement

    Jekin Enterprise Vs ACIT

    (2025) TaxCorp(LJ) 35306 (ITAT-MUMBAI)

  11. ITAT Mumbai · 21 May 2025
    Mumbai ITAT Quashes Penalty on Notional Rent Addition: Recognizes Three Flats as Single Self-Occupied Unit

    Kamini Krishna Kotak Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35305 (ITAT-MUMBAI)

  12. ITAT Mumbai · 13 Aug 2025
    Mumbai ITAT Orders Fresh Review on Set-Off of Brought Forward Losses by Amalgamated Entity, Citing Compliance with Section 72A and Non-Mandatory Nature of Form 62

    Sunjewels Private Limite Vs DCIT

    (2025) TaxCorp(LJ) 35304 (ITAT-MUMBAI)

  13. ITAT Mumbai · 13 Aug 2025
    Mumbai ITAT Quashes Penalty Under Section 270A Where No Real Benefit Accrued from Disallowed House Property Loss

    Godfrey Lloyd Vaz Vs Office of the Commissioner of Income Tax (Appeals)

    (2025) TaxCorp(LJ) 35303 (ITAT-MUMBAI) · Section 270A

  14. ITAT Mumbai · 15 May 2025
    Mumbai ITAT Overturns CIT(A)’s Ruling on Bogus Purchases from Hawala Traders, Sends Back for Reevaluation for AY 2010-11

    Mahendra Hemraj Jain Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35263 (ITAT-MUMBAI)

  15. ITAT Mumbai · 11 Jul 2025
    Mumbai ITAT Decision: PCIT's Invocation of Section 263 Affirmed Due to Erroneous Penalty Ruling

    Anjali Neeraj Hardikar Vs PCIT

    (2025) TaxCorp(LJ) 35248 (ITAT-MUMBAI) · Section 263

  16. ITAT Mumbai · 09 May 2025
    Mumbai ITAT Rules in Favor of UK Resident Assessee on Income Classification under India-UK DTAA

    Buro Happold Limited Vs DCIT

    (2025) TaxCorp(LJ) 35247 (ITAT-MUMBAI)

  17. ITAT Mumbai · 25 Apr 2025
    Mumbai ITAT Overturns CIT(A) Ruling on Foreign Bank Deposits, Suggests Income Already Taxed in India

    Nirmal Jethalal Modi Vs DDIT, ADIT(INV.)-2(1)

    (2025) TaxCorp(LJ) 35196 (ITAT-MUMBAI)

  18. ITAT Mumbai · 25 Apr 2025
    Bogus Accommodation Entries: Mumbai ITAT Sets Aside Additions Based on Flawed Investigation Report

    Lube Distributing Company Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35194 (ITAT-MUMBAI)

  19. ITAT Mumbai · 25 Apr 2025
    Mumbai ITAT Overturns CIT(A) Ruling, Nullifies Penalty Under Black Money Act for Perceived Non-disclosure of Foreign Assets

    Sanjay Bhupatrai Shah Vs Dy. Director of Income Tax

    (2025) TaxCorp(LJ) 35192 (ITAT-MUMBAI)

  20. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Rules in Favor of Assessee for Proportionate Deduction under Section 80-IB(10)

    Aakash Nidhi Builders & Developers Vs ITO

    (2025) TaxCorp(LJ) 35189 (ITAT-MUMBAI) · Section 80-IB(10)

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