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ITAT Mumbai Rules: No Taxation on Consultancy Receipts Absent Actual Service Rendered or Enforceable Right — Rejects Double Taxation Based Solely on TDS Deduction or Payer’s Accounting
Ajr Oil And Gas Engineering Services Vs DCIT
(2026) TaxCorp(LJ) 38526 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Protective Addition Under Section 69A Where Substantive Addition Already Made in Hands of Another Assessee and No Independent Evidence Links Jewellery Ownership
Dev Kishan Joshi Vs DCIT
(2026) TaxCorp(LJ) 38525 (ITAT-MUMBAI) · Section 69A
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ITAT Mumbai Calls for Fresh Adjudication on Section 271B Penalty in F&O Cases: Emphasizes ICAI Turnover Computation Norms and Limits DTVSV Immunity
Yashwant Hiralal Thakar Vs Income Tax Officer
(2026) TaxCorp(LJ) 38523 (ITAT-MUMBAI) · Section 271B
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Mumbai ITAT Rules Cost-to-Cost Salary Reimbursements to Distributors Not Liable for TDS under Section 40(a)(ia) in Absence of Income Element
Everest Food Products Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38516 (ITAT-MUMBAI) · Section 40(a)(ia)
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Interest on Loans to Overseas Branches by Non-Resident Banks Not Taxable in India: Mumbai ITAT Rules in Bank of Nova Scotia’s Favour under Section 9(1)(v)
The Bank of Nova Scotia Vs ACIT
(2026) TaxCorp(LJ) 38517 (ITAT-MUMBAI) · Section 9(1)(v)
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Mumbai ITAT Confirms Deductibility of Post-Completion Interest on Unsold Flats as Revenue Expenditure in Real Estate Business
Giraffe Developers Pvt Ltd Vs ACIT
(2026) TaxCorp(LJ) 38514 (ITAT-MUMBAI)
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Mumbai ITAT Bars Income Tax Proceedings for Pre-Resolution Plan Period Against Indusind General Insurance; Confirms Extinguishment of Past Liabilities under IBC
Indusind General Insurance Company Limited (Formerly Reliance General Insurance Company Limited) Vs DCIT
(2026) TaxCorp(LJ) 38506 (ITAT-MUMBAI)
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ITAT Mumbai Rules Section 69A Inapplicable Where On-Money Receipts from Real Estate Business Are Explained and Accepted as Business Income; Prevents Double Taxation by Allowing Telescoping
Roma Builders Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38497 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Rules Composite Letting Income Including Amenities and Fixtures Taxable Solely as ‘House Property’ – Disallows CIT(A)’s Segregation into ‘Other Sources’
Redwood IT Services Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38495 (ITAT-MUMBAI)
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ITAT Mumbai Affirms: Cost of Acquisition for ESOP Shares Based on FMV at Exercise Date, Irrespective of Taxability of Perquisite in India
Rajesh R Hemrajani Vs ITO
(2026) TaxCorp(LJ) 38490 (ITAT-MUMBAI) · Section 49(2AA)
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ITAT Mumbai Upholds Assessee’s Right to Carry Forward Capital Losses Despite Mauritius DTAA Exemption; Rejects Revenue’s Mandatory Set-Off Argument
Wexford Spectrum Investors Mauritius Limited Vs Asst.Commissioner of Income Tax
(2026) TaxCorp(LJ) 38487 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies: Charitable Trust’s Rental and License Fee Income Not a ‘Commercial Activity’—Section 2(15) Proviso Not Attracted in Absence of Commercial Intent
Kandivli Halai Lohana Mitra Mandal Trust Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38484 (ITAT-MUMBAI) · Section 2(15)
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Registration Renewal under Section 12AB Cannot Be Denied to Trusts Established Without Formal Deed—Statutory Documents Sufficient Evidence
ST.Josephs High School Vs CIT
(2026) TaxCorp(LJ) 38483 (ITAT-MUMBAI) · Section 12AB
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Mumbai ITAT Holds Prospective Application of Section 11(3)(c) Amendment; Permits Utilisation of Accumulated Income in Year Following Five-Year Period for FY 2016-17 Accumulation
Our Lady of Remedy Church Vs ITO
(2026) TaxCorp(LJ) 38480 (ITAT-MUMBAI) · Section 11(3)
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Mumbai ITAT Rules CIT(A) Must Decide Appeals on Merits, Quashes Dismissal for Non-Prosecution in Section 69A Cash Deposit Case
Zakee Ahmed Abdul Sattar Vs Income Tax Officer
(2026) TaxCorp(LJ) 38481 (ITAT-MUMBAI)
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ITAT Mumbai Overturns Section 69A Addition: Recognizes Household Savings and Telescoping Principle for Cash Found During Search
Pawan Onkardas Chandak Vs ACIT
(2026) TaxCorp(LJ) 38478 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Taxation of Deceased’s Estate Administered by Sole Executor—Individual Slab Rates to Apply Pending Verification of Will
Estate of Late Rajen Krishnalal Shah Vs ITO
(2026) TaxCorp(LJ) 38472 (ITAT-MUMBAI) · Section 168(1)(a)
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Mumbai ITAT Rules Satellite Transponder Payments to Intelsat Not Taxable as ‘Royalty’ Under Section 9(1)(vi) or India-USA DTAA—No TDS Liability Arises
Studio 18 Media Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38470 (ITAT-MUMBAI)
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Mumbai ITAT Moderates Disallowance on Cash Salary and Staff Welfare Expenses: Limits to 10% Amidst Partial Evidence of Personal Use
P H Financials and Investments Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38468 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Depreciation on Goodwill from Slump Sale but Disallows Depreciation on Non-Compete Fees, Treats Non-Compete Fees as Revenue Expenditure under Section 37(1)
HI-Tech Radiators Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38467 (ITAT-MUMBAI)
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