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Landmark Rulings

ITAT Mumbai — Direct Tax

2,417 rulings

  1. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Invalidates Reassessment After Four-Year Period, Emphasizing Assessee’s Full Disclosure of Material Facts

    Swati Energy & Projects (P) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35188 (ITAT-MUMBAI)

  2. ITAT Mumbai · 26 May 2025
    ITAT’s Authority to Constitute Special Bench Upheld in Light of Pending High Court Cases

    J P Morgan Chase Bank Vs Jt. CIT

    (2025) TaxCorp(LJ) 35186 (ITAT-MUMBAI)

  3. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Overrules Reassessment Proceeding for Barred Limitation, Critiques Unexplained Income Addition

    Kalpana Dilip Mehta as Legal Heir of Dilip Dalpatlal Mehta Vs ACIT

    (2025) TaxCorp(LJ) 35185 (ITAT-MUMBAI) · Sections 92CA, 153

  4. ITAT Mumbai · 24 May 2025
    Cooperative Society's Appeal Upheld: ITAT Overturns CIT(A) Ruling on Rectification Under Section 154

    Dombivali Nagari Sahakari Bank Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35162 (ITAT-MUMBAI)

  5. ITAT Mumbai · 24 May 2025
    Mumbai ITAT Upholds Non-Resident Assessee's Claim for Exemption on Short-Term Capital Gains from Mutual Funds Under India-Singapore DTAA

    Anushka Sanjay Shah Vs ITO

    (2025) TaxCorp(LJ) 35161 (ITAT-MUMBAI)

  6. ITAT Mumbai · 06 May 2025
    Mumbai ITAT Rules in Favor of Assessee, Rejects AO's Inflated Sales Assessment of Rs 8.37 Cr. Based on Speculation

    Me n Moms Private Ltd Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35160 (ITAT-MUMBAI)

  7. ITAT Mumbai · 06 May 2025
    Mumbai ITAT Upholds Non-Resident Assessee's Right to Carry Forward STCL of ₹7.41 Crores Despite Revenue's Objections

    BNS Asia Limited Vs DCIT(IT)

    (2025) TaxCorp(LJ) 35159 (ITAT-MUMBAI)

  8. ITAT Mumbai · 24 May 2025
    Mumbai ITAT Rules Out Notional Commission Addition in Cash Deposit Dispute, Upholds Net Profit Estimation

    Rakesh Natwarlal Patel Vs Income tax Officer

    (2025) TaxCorp(LJ) 35158 (ITAT-MUMBAI)

  9. ITAT Mumbai · 21 May 2025
    Passenger Services Revenue of US Assessee Not Taxable as Fees for Technical Services in India, Rules Mumbai ITAT

    Sita Information Networking Computing USA Inc. Vs Deputy Commissioner of Income Tax (IT)

    (2025) TaxCorp(LJ) 35157 (ITAT-MUMBAI)

  10. ITAT Mumbai · 14 Apr 2025
    Mumbai ITAT Reverses Revenue's Disallowance on Alleged Hundi Cash Loan, Defining Hundi Criteria

    Kemox Corporation Vs DCIT

    (2025) TaxCorp(LJ) 35137 (ITAT-MUMBAI) · Section 69D

  11. ITAT Mumbai · 14 Apr 2025
    ITAT - Indexed Cost of Acquisition Begins from Allotment Date, Mumbai ITAT Rules in Favor of Assessee

    Lakshminarayan Realfinvest Limited Vs DCIT

    (2025) TaxCorp(LJ) 35136 (ITAT-MUMBAI)

  12. ITAT Mumbai · 13 May 2025
    ITAT Special Bench Clarifies Tax Surcharge Calculation for Private Discretionary Trusts

    Araadhya Jain Trust Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35135 (ITAT-MUMBAI)

  13. ITAT Mumbai · 09 May 2025
    Penalty Under Section 271B: Mumbai ITAT Affirms Limits on Imposition Amidst Non-Compliance Dilemma

    Yogita Yashwant Baing Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35112 (ITAT-MUMBAI) · Section 271(b)

  14. ITAT Mumbai · 08 May 2025
    Mumbai ITAT Invalidates Section 148 Notice Due to Incorrect Sanctioning Authority; Highlights Importance of Adhering to Approval Protocols

    Asha P Kedia Vs ACIT

    (2025) TaxCorp(LJ) 35107 (ITAT-MUMBAI) · Section 151(ii)

  15. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Dismisses Appeal by Insolvent Company: Emphasizes Need for Proper Authorization in Corporate Resolution Cases

    Royal Twinkle Star Club Pvt. LTD Vs DCIT

    (2025) TaxCorp(LJ) 35095 (ITAT-MUMBAI)

  16. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Clears Payments Made by New India Assurance to Agents, Rejects Bogus Allegations

    The New India Assurance Company Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35094 (ITAT-MUMBAI)

  17. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Decides in Favor of Novartis India on VRS Scheme Deductions, Clarifies Section 35DDA Applicability

    Novartis India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35093 (ITAT-MUMBAI) · Section 35DDA

  18. ITAT Mumbai · 01 May 2025
    Mumbai ITAT Sets Aside Disputed Purchase Additions, Emphasizing Insufficient Inquiry by Lower Authorities

    Rolta India Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 35092 (ITAT-MUMBAI)

  19. ITAT Mumbai · 01 May 2025
    Mumbai ITAT Directs Re-evaluation of Trust’s 80G Registration Application, Imposes Penalty for Non-Cooperation

    N.M Shah Charitable Trust Vs CIT(E)

    (2025) TaxCorp(LJ) 35091 (ITAT-MUMBAI)

  20. ITAT Mumbai · 30 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee on Expenditure Claim for Premium Paid on Redemption of OFCDs

    Skyline Mansions Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35090 (ITAT-MUMBAI) · Section 36(1)(iii)

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