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Landmark Rulings

ITAT Mumbai — Direct Tax

2,813 rulings

  1. ITAT Mumbai · 30 Jul 2026
    Mumbai ITAT Directs AO to Recompute Notional Rent on Unsold Real Estate Inventory Based on Municipal Rateable Value, Rejects Flat Percentage Application

    Neelkanth Urban Developers Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38431 (ITAT-MUMBAI)

  2. ITAT Mumbai · 30 Jul 2026
    Mumbai ITAT Sets Aside Additions Under Section 69A for Gold and Silver Articles Citing CBDT Instruction and Family Circumstances

    Smita Kelkar Vs DCIT, ACIT

    (2026) TaxCorp(LJ) 38430 (ITAT-MUMBAI) · Section 69A

  3. ITAT Mumbai · 30 Jul 2026
    Mumbai ITAT Rules No Penalty for Income Re-characterisation Under Section 270A: Legrand Netherlands B.V. Case Highlights Discretion in Penalty Proceedings

    Legrand Netherlands B.V. Vs ACIT

    (2026) TaxCorp(LJ) 38428 (ITAT-MUMBAI) · Section 270A

  4. ITAT Mumbai · 29 Jul 2026
    Mumbai ITAT Strictly Applies Section 253(5): Delay of 2,904 Days in Filing Appeal Not Condoned Due to Lack of Specific Evidence or Diligence by Assessee

    Ganpat Amraramji Prajapati Vs ITO

    (2026) TaxCorp(LJ) 38426 (ITAT-MUMBAI)

  5. ITAT Mumbai · 29 Jul 2026
    Mumbai ITAT Quashes Rs. 18.19 Crore Addition on Tenancy Right Revaluation: No Unexplained Investment in Absence of Actual Fund Flow or Asset Acquisition

    Hotel Mahalaxmi Vs ITO

    (2026) TaxCorp(LJ) 38424 (ITAT-MUMBAI) · Section 69

  6. ITAT Mumbai · 29 Jul 2026
    Mumbai ITAT Affirms LTCL Set-off Against Non-STT LTCG and Clarifies Timing of Commission Income Taxability Based on AGM Approval

    Kushal Narendra Desai Vs DCIT

    (2026) TaxCorp(LJ) 38423 (ITAT-MUMBAI) · Section 10(38)

  7. ITAT Mumbai · 29 Jul 2026
    Mumbai ITAT Nullifies BMA Proceedings Due to Breach of CBDT Procedural Mandate in Foreign Asset Disclosure Case

    Ajay Bhagwati Chauhan Vs JCIT

    (2026) TaxCorp(LJ) 38419 (ITAT-MUMBAI) · Section 10(1)

  8. ITAT Mumbai · 28 Jul 2026
    Mumbai ITAT Rules: No Refund of TDS Deducted by Deductor on Non-Taxable Interest to Overseas Branch—Refund Claim Only Available to Deductee

    Bank of America Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38417 (ITAT-MUMBAI)

  9. ITAT Mumbai · 28 Jul 2026
    Mumbai ITAT Confirms Investment Allowance for Retail Dispensing Units Installed by HPCL under Section 32AC, Recognizing Them as Integral Plant and Machinery

    Hindustan Petroleum Corporation Limited Vs Dy. Commissioner of Income-Tax

    (2026) TaxCorp(LJ) 38415 (ITAT-MUMBAI) · Section 32AC

  10. ITAT Mumbai · 28 Jul 2026
    Mumbai ITAT Upholds Deduction of Interest on Loans Advanced to SPV Subsidiary, Recognizes Commercial Expediency Under Section 36(1)(iii)

    Turakhia Engineering Company Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38413 (ITAT-MUMBAI)

  11. ITAT Mumbai · 28 Jul 2026
    Mumbai ITAT Upholds CIT(A) Relief for Rs. 11.05 Cr Dealing Error Loss and Rs. 6.31 Cr Equity Loss: Revenue’s Appeal Dismissed Due to Acceptance of Facts in Reassessment and Correction of Assessee’s Error

    Antique Stock Broking Limited Vs DCIT

    (2026) TaxCorp(LJ) 38411 (ITAT-MUMBAI)

  12. ITAT Mumbai · 28 Jul 2026
    ITAT Mumbai Upholds Section 87A Rebate on Total Tax Including STCG under Section 111A for Resident Individuals under New Tax Regime

    Sejal Paras Doshi Vs The CIT

    (2026) TaxCorp(LJ) 38410 (ITAT-MUMBAI) · Section 87A

  13. ITAT Mumbai · 25 Jul 2026
    Mumbai ITAT Rectifies Omission: Directs AO to Exclude Stock-in-Trade Investments from Section 14A Disallowance in ICICI Bank Case

    ICICI Bank Limited Vs DCIT

    (2026) TaxCorp(LJ) 38404 (ITAT-MUMBAI) · Section 254

  14. ITAT Mumbai · 25 Jul 2026
    Mumbai ITAT Upholds ESOP Expenditure Deductibility Under Section 37(1) Despite Equity-Based Compensation Structure

    JM Financial Limited Vs DCIT

    (2026) TaxCorp(LJ) 38399 (ITAT-MUMBAI) · Section 37(1)

  15. ITAT Mumbai · 25 Jul 2026
    Foreign Exchange Loss Disallowance Set Aside Where Transaction-Wise Records Establish Correct Revenue-Capital Allocation

    Vodafone Idea Limited Vs ACIT

    (2026) TaxCorp(LJ) 38398 (ITAT-MUMBAI)

  16. ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Confirms Deletion of Rs. 60.03 Crore Addition under Section 68: Identity, Creditworthiness, and Genuineness of Funds Established through Documentary Evidence

    Anu Children Trust I Vs DCIT

    (2026) TaxCorp(LJ) 38395 (ITAT-MUMBAI) · Section 68

  17. ITAT Mumbai · 23 Jul 2026
    Assessment Order under Section 144C(13) Set Aside by Mumbai ITAT for Breach of Limitation Following Invalid DRP Objections in FII Sub-Account’s Case

    Barclays Merchant Bank (Singapore) Limited Vs Joint Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38394 (ITAT-MUMBAI)

  18. ITAT Mumbai · 23 Jul 2026
    Legal Setback for Assessee: Mumbai ITAT Remands Section 79 Loss Set-Off Dispute to CIT(A) Amid Shareholding Reshuffle in Kapoor Family

    Rab Enterprises (India) Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38392 (ITAT-MUMBAI) · Section 79

  19. ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Nullifies AO's Attempt to Reclassify Share Sale Proceeds as ‘Income from Other Sources’ in Fifth Third Mauritius Holdings Ltd. Case; Addition of Rs. 28.65 Crores Quashed Due to Lack of Evidence and Statutory Backing

    Fifth Third Mauritius Holdings Ltd Vs ACIT

    (2026) TaxCorp(LJ) 38391 (ITAT-MUMBAI)

  20. ITAT Mumbai · 22 Jul 2026
    ITAT Mumbai Rules Against Deferral of Pre-Commencement Expenditure by Charitable Trusts: Pre-Operative Expense Recognition Not Permissible under Sections 11 and 12

    Dignity Lifestyle Trust Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38390 (ITAT-MUMBAI) · Sections 11, 12

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