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Landmark Rulings

ITAT Mumbai — Direct Tax

2,417 rulings

  1. ITAT Mumbai · 30 Apr 2025
    Mumbai ITAT Rules on TDS Applicability for Variable Service Charges Paid to CFA by CEAT Limited

    CEAT Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35088 (ITAT-MUMBAI) · Section 194H

  2. ITAT Mumbai · 28 Apr 2025
    Mumbai ITAT Reverses ₹1 Crore Protective Addition Against Assessee, Emphasizing Lack of Substantive Evidence

    Nilesh Ramesh Toshniwal Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35082 (ITAT-MUMBAI)

  3. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Disallows Interest Deduction on Loans Diverted to Sister Concern

    Lokhandwala Kataria Construction (Pvt) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35081 (ITAT-MUMBAI)

  4. ITAT Mumbai · 02 Apr 2025
    Senior Citizen Widow’s Cash Deposits During Demonetization Found to be Justifiable, ITAT Overrules Tax Addition

    Hemlata Kamalakar Deo Vs ITO

    (2025) TaxCorp(LJ) 35080 (ITAT-MUMBAI)

  5. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Affirms Annual Value of Vacant Property as 'Nil' Due to Absence of Tenants

    Classic Mall Development Company Ltd Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35079 (ITAT-MUMBAI) · Section 23(1)(c)

  6. ITAT Mumbai · 01 May 2025
    Corporate Social Responsibility Expenses Can Attract Section 80G Deductions: Mumbai ITAT Ruling

    Strides Pharma Science Limited Vs ITO

    (2025) TaxCorp(LJ) 35078 (ITAT-MUMBAI) · Section 80G

  7. ITAT Mumbai · 23 Apr 2025
    Mumbai ITAT Rules on Managing Director's Remuneration, Dismissing Revenue's Appeal

    Piramal Fund Management Private Limited Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35067 (ITAT-MUMBAI) · Section 37(1)

  8. ITAT Mumbai · 19 Apr 2025
    Mumbai ITAT Quashes Revisionary Jurisdiction, Upholds AO's Plausible View on Cash Deposits

    Shashank Sunilendu Roy Vs CIT (International Taxa tion)

    (2025) TaxCorp(LJ) 35049 (ITAT-MUMBAI)

  9. ITAT Mumbai · 17 Apr 2025
    Mumbai ITAT Rules in Favor of Growmore Leasing, Rejects Revenue's Dividend and Interest Additions

    Growmore Leasing & Investment Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 35038 (ITAT-MUMBAI)

  10. ITAT Mumbai · 17 Apr 2025
    Dilemma Over Claim Pay Out Provisions: Mumbai ITAT Clarifies Deduction Criteria

    Credit Guarantee Fund For Micro Units Vs NFAC (Deputy Commissioner of Income Tax 23(1), Mumbai)

    (2025) TaxCorp(LJ) 35036 (ITAT-MUMBAI)

  11. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT Affirms Appeal Rights on Prima Facie Adjustments Under Section 143(1) in Housing Finance Company Case

    Aditya Birla Housing Finance Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35022 (ITAT-MUMBAI) · Section 143(1)

  12. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT’s Ruling on Taxability of Commission Income: Only Real Profits Subject to Taxation

    Vasant Nivrutti Zimur Vs ITO

    (2025) TaxCorp(LJ) 35020 (ITAT-MUMBAI)

  13. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT Dissolves CIT(A) Ruling on Section 14A Disallowance, Highlighting Necessity of Assessing Revised Claims

    NSE Clearing Limited Vs DCIT

    (2025) TaxCorp(LJ) 35019 (ITAT-MUMBAI) · Section 14A

  14. ITAT Mumbai · 20 Mar 2025
    Mumbai ITAT Upholds Assessee’s Exemption of Rs. 6.53 Crore Short Term Capital Gains from Rights Entitlement; Rules Against Set-Off with Taxable Capital Loss

    Vanguard Emerging Markets Stock Index Fund A Series of VISPLC Vs ACIT

    (2025) TaxCorp(LJ) 35013 (ITAT-MUMBAI)

  15. ITAT Mumbai · 19 Mar 2025
    ITAT Mumbai Invalidates Reassessment Notice under Section 148 Due to Procedural Irregularities

    Susheel Kumar Govindram Saraff Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35009 (ITAT-MUMBAI) · Section 148

  16. ITAT Mumbai · 18 Mar 2025
    E-commerce Operator Classification: Mumbai ITAT Rules Assessee Not Liable for Default Deductions under Section 194-O

    Riya Travel and Tours (India) Pvt. Ltd Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35006 (ITAT-MUMBAI) · Section 194-O

  17. ITAT Mumbai · 09 Apr 2025
    Mumbai ITAT Affirms TDS Credit Entitlement for Sole Beneficiary Trust Assessee Despite Procedural Hurdles

    Jamshed R Bilimoria Vs ITO

    (2025) TaxCorp(LJ) 34995 (ITAT-MUMBAI)

  18. ITAT Mumbai · 09 Apr 2025
    Mumbai ITAT Rules on Tax Exemption Claim: Inadvertent Error Does Not Preclude Relief for Eligible Assessees

    Fancy Corporation Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34994 (ITAT-MUMBAI)

  19. ITAT Mumbai · 08 Apr 2025
    ITAT Mumbai Partially Grants Assessee's Appeal, Limiting Addition under Section 56(2)(vii)(b) due to Minimal Discrepancy in Property Valuation

    Surajmal Mistry HUF Vs ITO

    (2025) TaxCorp(LJ) 34992 (ITAT-MUMBAI) · Section 56(2)(vii)(b)

  20. ITAT Mumbai · 08 Apr 2025
    Ruling on Charitable Activities: Mumbai ITAT Upholds Tax Exemption for Diamond Trade Assistance Organization

    Bharat Diamond Bourse Vs DCIT(E)-1(1)

    (2025) TaxCorp(LJ) 34991 (ITAT-MUMBAI) · Sections 2(15), 11

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