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Landmark Rulings

ITAT Mumbai — Direct Tax

2,421 rulings

  1. ITAT Mumbai · 05 Oct 2023
    ITAT - Mumbai Tribunal Upholds Assessee's Right to Raise Additional Claims During Appellate Proceedings.

    AJANTA PHARMA LTD. VERSUS DCIT, CC-7 (2) , MUMBAI

    (2023) TaxCorp(LJ) 32456 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107478&Category=ITAT&CategoryType=Zip

  2. ITAT Mumbai · 30 Sep 2023
    ITAT - Mumbai ITAT Provides Relief to TCS on Tax Deductions and Expenditures; Sets Precedence for Corporate Claims.

    Tata Consultancy Services Limited Vs Deputy Commissioner of Income-tax

    (2023) TaxCorp(LJ) 32448 (ITAT-MUMBAI)

  3. ITAT Mumbai · 30 Sep 2023
    ITAT - Mumbai ITAT Provides Clarity on Varied Real-Estate Value & Post-OC Expenditures.

    Mighty Construction Pvt. Ltd Vs DCIT-10(2)(2)

    (2023) TaxCorp(LJ) 32447 (ITAT-MUMBAI)

  4. ITAT Mumbai · 26 Sep 2023
    ITAT - Mumbai ITAT Upholds Multiple Exemptions for Notified Investor Fund Prior to April 1, 2024.

    NCDEX Investor (Client) Protection Fund Trust Vs Income Tax Officer

    (2023) TaxCorp(LJ) 32417 (ITAT-MUMBAI) · Section 10(23EC), 11(7)

  5. ITAT Mumbai · 25 Sep 2023
    ITAT - Penalty Upheld for Non-disclosure of Foreign Assets in ITR Schedule FA by Mumbai ITAT.

    Shobha Harish Thawani Vs Joint Commissioner of Income-tax

    (2023) TaxCorp(LJ) 32415 (ITAT-MUMBAI)

  6. ITAT Mumbai · 23 Sep 2023
    ITAT - Mumbai ITAT Rules Section 44ADA Inapplicable Due to Lack of 'Notified Qualifications'.

    Vishnu Dattatraya Ponkshe Vs Central Processing Centre

    (2023) TaxCorp(LJ) 32405 (ITAT-MUMBAI) · Section 44ADA

  7. ITAT Mumbai · 20 Sep 2023
    ITAT - Mumbai ITAT's Ruling on Cleartrip's Advertisement Expenditure, ESOP Expenses & Sec.68 Addition on Foreign Investment.

    Cleartrip Private Limited Vs DCIT

    (2023) TaxCorp(LJ) 32380 (ITAT-MUMBAI)

  8. ITAT Mumbai · 16 Sep 2023
    ITAT - TDS on ESOP Occurs at Exercise, Not Grant: Mumbai ITAT's Decision.

    Total Energies Marketing India Pvt. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32352 (ITAT-MUMBAI)

  9. ITAT Mumbai · 12 Sep 2023
    ITAT - Mumbai ITAT Rules Irish Insurer's Income Not Taxable in India, Rejects DAPE Claim.

    RGA International Reinsurance Company Limited Vs DCIT (Intl. Taxation)

    (2023) TaxCorp(LJ) 32319 (ITAT-MUMBAI)

  10. ITAT Mumbai · 11 Sep 2023
    ITAT - Mumbai ITAT Rules Compensation for Waiving Off 'Right to Sue' as Capital Receipt Not Liable to Tax.

    Virendra Bhavanji Gala Vs PCIT

    (2023) TaxCorp(LJ) 32311 (ITAT-MUMBAI)

  11. ITAT Mumbai · 09 Sep 2023
    ITAT - Mumbai ITAT Rules Rental Income from Leased Agricultural Land as Agricultural Income.

    Vinayak Sudhakar Malkotagi Vs ITO

    (2023) TaxCorp(LJ) 32309 (ITAT-MUMBAI)

  12. ITAT Mumbai · 05 Sep 2023
    ITAT - Revenue Unjustified in Adjusting Consideration for Share Sale Above NAV.

    Nearby Pte. Limited Vs ACIT

    (2023) TaxCorp(LJ) 32280 (ITAT-MUMBAI)

  13. ITAT Mumbai · 02 Sep 2023
    ITAT - Mumbai ITAT Rejects Taxability Due to Lack of DVO Reference and Ignored Valuation Report.

    Elvis Zepherin Crasto Vs Income Tax Officer

    (2023) TaxCorp(LJ) 32264 (ITAT-MUMBAI)

  14. ITAT Mumbai · 02 Sep 2023
    ITAT - Interest paid on borrowings can be allowable against FD income under Section 57, provided a reasonable nexus exists, Says Mumbai ITAT.

    D D & Co. Vs ACIT

    (2023) TaxCorp(LJ) 32263 (ITAT-MUMBAI)

  15. ITAT Mumbai · 30 Aug 2023
    ITAT - Mumbai ITAT Rules in Favor of Fox International: Distribution Revenue Not Deemed Royalty.

    Fox International Channels (US) Inc {now known as TFCF International Channels (US). Inc} Vs DCIT

    (2023) TaxCorp(LJ) 32246 (ITAT-MUMBAI)

  16. ITAT Mumbai · 26 Aug 2023
    ITAT - Assessees Entitled to Advance Tax Credit Left Unclaimed in ITR (original or revised), Rules Mumbai ITAT.

    Damco India Pvt. Ltd Vs Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32219 (ITAT-MUMBAI)

  17. ITAT Mumbai · 19 Aug 2023
    ITAT - Mumbai ITAT Upholds Revisionary Proceedings Due to AO's Lack of Application of Mind on Section 43CA.

    Shree Laxmi Enterprises Vs PCIT

    (2023) TaxCorp(LJ) 32171 (ITAT-MUMBAI) · Section 43CA

  18. ITAT Mumbai · 19 Aug 2023
    ITAT - Mumbai ITAT Upholds Allowability of Port Rent Deduction Under Section 80-IA.

    PNP Maritime Services Pvt. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32169 (ITAT-MUMBAI) · Section 80-IA

  19. ITAT Mumbai · 17 Aug 2023
    ITAT - Mumbai ITAT Confirms 20% Payment Based on 'Disputed Demand,' Extends Stay for eBay Singapore.

    eBay Singapore Services Pvt Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32159 (ITAT-MUMBAI)

  20. ITAT Mumbai · 12 Aug 2023
    ITAT - Capital Gains: Mumbai ITAT Determines Holding Period for Flat Rights from Allotment Date, Not Application Date

    Narendra Gehlaut Vs The Dy. CIT

    (2023) TaxCorp(LJ) 32133 (ITAT-MUMBAI)

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