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Landmark Rulings

ITAT Mumbai — Direct Tax

2,809 rulings

  1. ITAT Mumbai · 29 May 2026
    Mumbai ITAT Affirms Charitable Status of Yashwantrao Chavan Centre: Auditorium Receipts Held Incidental, Exemption under Section 11 Maintained

    Yashwantrao Chavan Centre Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38657 (ITAT-MUMBAI)

  2. ITAT Mumbai · 03 Jun 2026
    ITAT Mumbai Dismisses Time-Barred Appeal for Want of Condonation Petition and “Sufficient Cause”; Cites Negligence and Non-Participation by Assessee

    Commissioner State CET Cell Maharashtra State Mumbai Vs DCIT

    (2026) TaxCorp(LJ) 38651 (ITAT-MUMBAI)

  3. ITAT Mumbai · 04 Jun 2026
    Mumbai ITAT Quashes PCIT's Section 263 Revision: Project Completion Method Upheld for Builder/Developer as Section 43CB Inapplicable

    Jaydeep Construction Vs PCIT

    (2026) TaxCorp(LJ) 38641 (ITAT-MUMBAI) · Section 43CB

  4. ITAT Mumbai · 22 Jun 2026
    Sale of Subsidiary’s Real Estate Units Held as Investment Taxable as Capital Gains, Not Business Income

    Kohinoor Planet Constructions Private Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38636 (ITAT-MUMBAI)

  5. ITAT Mumbai · 22 Jun 2026
    Mumbai ITAT Affirms 10% Tax Rate under Section 115A(1)(b) for FTS Received by Gemological Institute International Inc.; Disregards Requirement for Separate Central Government Approval

    Gemological Institute International Inc Vs The DCIT

    (2026) TaxCorp(LJ) 38635 (ITAT-MUMBAI) · Section 115A(1)(b)

  6. ITAT Mumbai · 10 Jun 2026
    Mumbai ITAT Restores Reliance Foundation Hospital’s Charitable Status, Rebukes CIT(E)’s Overreach on Medical Relief Standards

    Reliance Foundation Vs CIT

    (2026) TaxCorp(LJ) 38631 (ITAT-MUMBAI)

  7. ITAT Mumbai · 10 Jun 2026
    ITAT Mumbai Rejects Section 68 Addition of Rs. 112.52 Crore—Share Premium Found Genuine Based on DCF Valuation and Satisfactory Disclosure of Investor Identity and Funds

    Diligent Media Corporation Limited Vs ACIT

    (2026) TaxCorp(LJ) 38630 (ITAT-MUMBAI)

  8. ITAT Mumbai · 10 Jun 2026
    Mumbai ITAT Reaffirms Assessee’s Right to Set Off Long-Term Capital Losses Against Section 50 Gains: Legal Fiction Limited to Computation, Not Character of Asset

    Reliance Infrastructure Limited Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38629 (ITAT-MUMBAI) · Sections 50, 74

  9. ITAT Mumbai · 09 Jun 2026
    ITAT Mumbai Clarifies DTVSV Settlement Does Not Nullify Reassessment Orders; Allows Rectification u/s 154 for AY 2012-13

    Pushkar Chemical and Fertilisers Ltd Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38627 (ITAT-MUMBAI) · Section 154

  10. ITAT Mumbai · 24 Aug 2026
    Mumbai ITAT Rules Out TDS Liability on Overseas Remittance for Trademark Acquisition: Payment Held as Capital Outlay, Not Royalty

    LSL Holdings Private Limited Vs ITO

    (2026) TaxCorp(LJ) 38625 (ITAT-MUMBAI)

  11. ITAT Mumbai · 08 Jul 2026
    Mumbai ITAT Quashes Addition of Cash Loan as Unexplained Credit; Clarifies Section 269SS Violation Attracts Only Penalty, Not Income Tax Addition

    Ulka Chandrashekhar Nair Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38604 (ITAT-MUMBAI) · Sections 269SS, 271D

  12. ITAT Mumbai · 08 Jul 2026
    Mumbai ITAT Orders Immediate Renewal of u/s 12AB Registration After Finding CIT(E)'s Reason for Rejection Factually Baseless

    Pushpaben Kishorechandra Ajmera Gosaliya Jain Derasar Vs ITO

    (2026) TaxCorp(LJ) 38603 (ITAT-MUMBAI) · Section 12AB

  13. ITAT Mumbai · 08 Jul 2026
    ITAT Mumbai Upholds Disallowance of Section 80GGC Deduction for Suspect Donation to Political Party Lacking Regional Presence and Genuine Activity

    Mihir Bipinbhai Parekh Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38600 (ITAT-MUMBAI) · Section 80GGC

  14. ITAT Mumbai · 16 Jul 2026
    Mumbai ITAT Upholds Exclusion of Section 56(2)(x)(b) Addition in Property Transaction with Pre-Registration Allotment and Consideration Fixation

    Nitin Kshirsagar (HUF) Vs DCIT

    (2026) TaxCorp(LJ) 38596 (ITAT-MUMBAI) · Section 56(2)(x)

  15. ITAT Mumbai · 10 Jul 2026
    Mumbai ITAT Rules AO’s Reduction of Dividend from Acquisition Cost Unjustified for Short-Term Capital Loss Disallowance in Absence of Section 94(7) Compliance

    Colvyn James Harris Vs DCIT

    (2026) TaxCorp(LJ) 38594 (ITAT-MUMBAI) · Section 94(7)

  16. ITAT Mumbai · 10 Jul 2026
    Mumbai ITAT Upholds Depreciation Claim on Non-Compete Fees Allocated Post-Demerger to Network 18 Media, in Line with Prior Acceptance in Ushodaya Enterprises Case

    Panorama Television Pvt. Ltd. (Now Known as Network 18 Media & Investments Ltd.) Vs Dy. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38590 (ITAT-MUMBAI)

  17. ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Invalidates Reassessment under Section 147 for Failure to Pass Speaking Order on Objections: Jurisdictional Defect Uncured by Subsequent Enquiry

    Next Technologies (India) Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 38586 (ITAT-MUMBAI) · Section 147

  18. ITAT Mumbai · 20 Jul 2026
    Mumbai ITAT Affirms LTCG Treatment for Redeveloped Flat Sale: Period of Holding Calculated From Original Acquisition, Not PAAA Execution

    Rajesh Shamji Furia Vs ITO

    (2026) TaxCorp(LJ) 38585 (ITAT-MUMBAI)

  19. ITAT Mumbai · 20 Jul 2026
    Section 56(2)(x) Inapplicable on Redevelopment—Exchange of Tenancy Rights for Alternate Accommodation Constitutes Valid Consideration

    Manoj Devshichhadva Vs ITO

    (2026) TaxCorp(LJ) 38584 (ITAT-MUMBAI) · Section 56(2)(x)

  20. ITAT Mumbai · 20 Jul 2026
    Mumbai ITAT Clarifies Expatriate Salary Deduction: Section 44C Inapplicable to Standard Chartered Bank’s Indian Branch; Allowance Upheld Under Section 37(1) and Article 7 of India-UK DTAA

    Standard Chartered Bank Vs DCIT(IT)

    (2026) TaxCorp(LJ) 38583 (ITAT-MUMBAI) · Section 44C

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