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Landmark Rulings

ITAT Mumbai — Direct Tax

2,417 rulings

  1. ITAT Mumbai · 08 Apr 2025
    Mumbai ITAT Rules on VoIP Payments: No Tax Deduction Required for Non-Technical Services Provided by NSPL

    Novanet India Private Ltd Vs ITO

    (2025) TaxCorp(LJ) 34988 (ITAT-MUMBAI)

  2. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Rules Non-Resident Status for Assessee with Overseas Employment and Residency Below 182 Days

    Mitesh Vijay Gulati Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34987 (ITAT-MUMBAI)

  3. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Clarifies Treatment of Cost Allocations for GSAP Software as Non-Taxable Income

    Shell International Petroleum Co. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34986 (ITAT-MUMBAI)

  4. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Upholds Assessee's Eligibility for Section 80-IB(10) Deductions Despite Circular Restrictions

    Bhavya Construction Co. Vs ACIT

    (2025) TaxCorp(LJ) 34982 (ITAT-MUMBAI) · Section 80-IB(10)

  5. ITAT Mumbai · 08 Apr 2025
    Mumbai ITAT Decision: Reopening Assessment for AY 2014-15 Quashed for Non-Compliance with Section 153A Requirements

    Annapurna Buildcon Infra Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34980 (ITAT-MUMBAI) · Section 153A

  6. ITAT Mumbai · 24 Mar 2025
    ITAT Mumbai Upholds Non-Taxability of UK Company Services, Dismisses Revenue’s Reassessment Appeal

    Red Chillies Entertainment Pvt. Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 34971 (ITAT-MUMBAI) · Section 40(a)(i)

  7. ITAT Mumbai · 24 Mar 2025
    Ambani's HSBC Account Deposits: Mumbai ITAT Dismisses Revenue's Appeal on Section 69A Additions in Absence of Ownership Evidence

    Mukesh D. Ambani Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34970 (ITAT-MUMBAI)

  8. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee: Rs. 5 Crore Business Loss/Bad Debt Allowed for Irrecoverable Loan

    DSP Adiko Holdings Pvt. Ltd Vs Dy. CIT

    (2025) TaxCorp(LJ) 34967 (ITAT-MUMBAI)

  9. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Overturns Revenue’s Addition Regarding Alleged Cash Loan and Estimated Interest for AYs 2012-13 to 2018-19

    Mahesh Narayan Joglekar Vs DCIT

    (2025) TaxCorp(LJ) 34966 (ITAT-MUMBAI)

  10. ITAT Mumbai · 31 Mar 2025
    Deemed Rental Income Taxable for Unsold Property: ITAT Mumbai Issues Key Ruling

    Sabarmati Capital One Limited Vs DCIT

    (2025) TaxCorp(LJ) 34965 (ITAT-MUMBAI)

  11. ITAT Mumbai · 06 Mar 2025
    Mumbai ITAT Annuls Re-Assessment Proceedings Against Shah Rukh Khan, Citing Lack of New Evidence

    Shah Rukh khan Vs DCIT

    (2025) TaxCorp(LJ) 34958 (ITAT-MUMBAI)

  12. ITAT Mumbai · 18 Mar 2025
    National Stock Exchange v. AO: Mumbai ITAT Overturns Disallowance Under Section 14A

    National Stock Exchange of India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34954 (ITAT-MUMBAI) · Section 14A

  13. ITAT Mumbai · 31 Mar 2025
    Mumbai ITAT Exempts Aditya Birla Education Trust from "Specified Person" Definition, Overturns AO's Disallowance of Interest and Lease Expenses

    Vaibhav Medical and Education Foundation Vs ITO (Exemption)–2(4)

    (2025) TaxCorp(LJ) 34945 (ITAT-MUMBAI)

  14. ITAT Mumbai · 26 Mar 2025
    Mumbai ITAT Rules Assessment Order Under Section 143(3) r.w. Section 153A Lacks Jurisdiction Due to Absence of Incriminating Material

    Premier Marine Products Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34943 (ITAT-MUMBAI) · Sections 143(3), 153A

  15. ITAT Mumbai · 26 Mar 2025
    Mumbai ITAT Rules Compensation for Giving Up 'Right to Sue' as Capital Receipt, Exempting it from Taxation

    Shelter Developers Vs DCIT

    (2025) TaxCorp(LJ) 34938 (ITAT-MUMBAI)

  16. ITAT Mumbai · 26 Mar 2025
    ITAT Mumbai Dismisses Additions Made by AO on Basis of Inadequate Evidence from WhatsApp Communications

    Prashant Prakash Nilawar Vs ACIT

    (2025) TaxCorp(LJ) 34931 (ITAT-MUMBAI)

  17. ITAT Mumbai · 01 Apr 2025
    ITAT Upholds Disallowance of Artificial Business Loss from Commodity Transactions, Highlights Tax Evasion Attempts

    Vision Millenium Exports P. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34929 (ITAT-MUMBAI)

  18. ITAT Mumbai · 01 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee Entitled to New Tax Regime Benefits Amid Processing Delays

    Krishna Gopal Diwvedi HUF Vs Centralized Processing Centre, Bengaluru Income Tax Department

    (2025) TaxCorp(LJ) 34928 (ITAT-MUMBAI) · Section 115BAC

  19. ITAT Mumbai · 10 Mar 2025
    Mumbai ITAT Rules Long-Term Capital Gain on Johnson & Johnson’s Trademark Sales, Declares Section 50 Inapplicable for Pre-April 1998 Acquisitions

    Johnson & Johnson Private Limited Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34921 (ITAT-MUMBAI) · Section 50

  20. ITAT Mumbai · 28 Mar 2025
    Mumbai ITAT Overturns CIT(A)'s Ruling on Defective Income Return Declaring No Requirement for Audit Under Section 44AB

    Bellona Estate Developers Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34911 (ITAT-MUMBAI) · Section 44AB

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