-
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)
-
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)
-
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)
-
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)
-
Mumbai ITAT Declares Rebate under Section 87A Available on STCG Taxed u/s 111A for AY 2024-25 in Absence of Explicit Exclusion
Lisha Gajendra Marlecha Vs Income Tax Department
(2026) TaxCorp(LJ) 38354 (ITAT-MUMBAI) · Section 87A
-
Mumbai ITAT Rules Conditional, Disputed Receipts Not Taxable in AY 2013-14; Upholds CIT(A) Deletion on Grounds of Non-Crystallisation and AS-9 Compliance
Neev Homes Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38355 (ITAT-MUMBAI)
-
Mumbai ITAT Quashes Addition of Provident Fund Interest: No Taxation in Absence of Actual Receipt, Upholds Doctrine of Real Income for Private Sector EPF Contributions
Manik Pratap Gole Vs ITO
(2026) TaxCorp(LJ) 38356 (ITAT-MUMBAI) · Section 10(11)
-
Mumbai ITAT Affirms Section 68 Addition for Unexplained Loan Despite Repayment via Banking Channels and Common Directorships
Seven Rings Education Pvt. Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 38463 (ITAT-MUMBAI) · Section 68
-
Mumbai ITAT Affirms Retrospective Deduction u/s 32AC for Plant & Machinery Commissioned After Initial Acquisition—Aditya Birla Nuvo Ltd. Allowed Benefit on CWIP Transitioning to Installed Assets
Aditya Birla Nuvo Limited (Since amalgamated with Grasim Industries Limited) Vs Dy.CIT
(2026) TaxCorp(LJ) 38462 (ITAT-MUMBAI) · Section 32AC
-
Mumbai ITAT Affirms Deemed Dividend Addition: Loans to Major Shareholder Not Exempt Under Section 2(22)(e) Due to Lack of Substantial Lending Business
Lalit C. Jobanputra Vs DCIT
(2026) TaxCorp(LJ) 38458 (ITAT-MUMBAI) · Section 2(22)(e)
-
Mumbai ITAT Cancels Penalty for Bona Fide Depreciation Claim Revision by Power Sector Undertaking under Section 271(1)(c)
Pravara Renewable Energy Limited Vs ACIT
(2026) TaxCorp(LJ) 38451 (ITAT-MUMBAI) · Section 271(1)(c)
-
Mumbai ITAT Validates Reassessment Based on Prima Facie Material Regarding Undisclosed Land Sale; Disallows Bad Debt Claim on Advances to Sister Concern under Profit-Sharing MoU
Rawassa Construction Vs DCIT
(2026) TaxCorp(LJ) 38447 (ITAT-MUMBAI)
-
Mumbai ITAT Clarifies Full Section 54 Exemption Allowed on Entire Investment by Assessee in Jointly Purchased Property, Irrespective of Spouse's Name
Himanshu Manoranjan Bhatt Vs ITO
(2026) TaxCorp(LJ) 38446 (ITAT-MUMBAI) · Section 54
-
Mumbai ITAT Rules Actual Rental Receipts from Third Party Taxable as ‘Income from House Property’; Disallows Depreciation and Building Expenses for Let-Out Area Occupied by Nortel Network
Procter & Gamble Home Products Private Limited Vs Additional Commissioner of Income Tax
(2026) TaxCorp(LJ) 38445 (ITAT-MUMBAI)
-
Mumbai ITAT Orders Fresh Scrutiny of Year-End Provisions Under Section 37(1) for Maersk India; Pure Reimbursement to Shipping Association Exempted from TDS Disallowance
Maersk India Private Limited Vs JCIT
(2026) TaxCorp(LJ) 38439 (ITAT-MUMBAI)
-
Mumbai ITAT Quashes Section 68 Addition on Share Capital: Assessee’s Documentary Proof and Investor Credentials Prevail Over Investigation Wing Report
Divine Infracreation and Trading Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38440 (ITAT-MUMBAI) · Section 68
-
ITAT Mumbai Quashes PCIT’s Revision Under Section 263: Returns Filed in Response to Section 148 Notice Deemed as Section 139 Returns for Section 80AC Compliance
Unnat Nagar CHS Ltd Vs PCIT
(2026) TaxCorp(LJ) 38435 (ITAT-MUMBAI) · Sections 80AC, 139(1), 148
-
Mumbai ITAT Affirms: Executive Search Fees from Indian AE Not Taxable as Royalty under India–Netherlands DTAA; APA Framework Upheld
Spencer Stuart International B.V. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38434 (ITAT-MUMBAI)
-
Mumbai ITAT Affirms Section 54F Exemption for Investment Made via Allotment Letter Despite Subsequent Registration Delays
Ashwin Chhotalal Paurana Vs ITO
(2026) TaxCorp(LJ) 38433 (ITAT-MUMBAI) · Section 54F
-
Capital Gains Deduction Allowed—Section 56 Cannot Apply on Mere Suspicion of Benami Ownership Where Documentary Title and Possession Proven
Pushpa Vedprakash Agarwal Vs AO {IncomeTaxOfficer}
(2026) TaxCorp(LJ) 38432 (ITAT-MUMBAI) · Section 56
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.