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ITAT Mumbai Quashes Section 143(1) Adjustment for Failure to Issue Pre-Adjustment Intimation to Assessee under First Proviso—Mandates Procedural Compliance Despite Apparent Facts
Surendra Himmatlal Shah Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37799 (ITAT-MUMBAI) · Section 143(1)
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ITAT Mumbai Bars Double Taxation on Write-Back of Creditors and Confirms Marketing Spend on AJIO as Revenue Expenditure
Reliance Retail Limited Vs ACIT
(2026) TaxCorp(LJ) 37798 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Scope of Disallowance Under Section 14A: Professional and Registration Fees Excluded Where No Direct Nexus to Exempt Dividend Income
Nowrosjee Wadia & Sons Ltd Vs ITO
(2026) TaxCorp(LJ) 37794 (ITAT-MUMBAI) · Section 14A
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Mumbai ITAT Confirms Exemption on Flat Received for Surrender of Genuine Tenancy Rights; Rejects Section 56(2)(x) Addition
Varun Jaisingh Asher Vs ITO
(2026) TaxCorp(LJ) 37791 (ITAT-MUMBAI) · Section 56(2)(x)
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ITAT Bangalore Allows Set-Off of Past Charitable Deficits Against Current Year Income for AY 2017-18, Citing Prospective Nature of Finance Act, 2021 Amendment
Chitradurga Zilla Reddy Jana Sangha (R) Vs ITO
(2026) TaxCorp(LJ) 37788 (ITAT-MUMBAI)
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Mumbai ITAT Upholds AO’s 148 Jurisdiction Where No Original Return Filed in Property Purchase Case
Rekhaben Sharadkumar Mehta Vs ITO
(2026) TaxCorp(LJ) 37787 (ITAT-MUMBAI) · Sections 139(1), 148
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Mumbai ITAT Directs Fresh Evaluation of Disallowances under Sections 40(a)(i) and 40(a)(ia) After Scrutiny of TDS Compliance Where Payees Not Identified at Year-End
Maersk Line India Pvt. Ltd Vs Asst. Commissioner o f Income Tax
(2026) TaxCorp(LJ) 37783 (ITAT-MUMBAI) · Section 40(a)(i)/(ia)
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Mumbai ITAT Recognizes Full Indexed Cost and Section 54 Deduction on Redeveloped Property: Assessee’s Capital Gains Tax Relief Upheld
Seeta Nayyar Vs ACIT
(2026) TaxCorp(LJ) 37766 (ITAT-MUMBAI)
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Mere Continuation of Outstanding Trade Liabilities Without Actual Remission or Write-Back Does Not Attract Section 41(1) Taxation
Max Media Technologies Private Limited Vs ITO
(2026) TaxCorp(LJ) 37764 (ITAT-MUMBAI) · Section 41(1)
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Mumbai ITAT Upholds Section 54F Exemption Where Substantial Payments and Possession of Residential Property Occurred Within Statutory Period, Overruling AO’s Objection on Timing and Multiple Ownership
Kishore Anand Shetty Vs ACIT
(2026) TaxCorp(LJ) 37763 (ITAT-MUMBAI) · Section 54F
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Mumbai ITAT Upholds Strict Application of Limitation Law; Denies Condonation of 315-Day Delay in Appeal Due to Lack of 'Sufficient Cause'
Sonmrug Co-operative Housing Society Ltd Vs CIT(A)
(2026) TaxCorp(LJ) 37762 (ITAT-MUMBAI)
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Mumbai ITAT Restores Assessment for Individual Taxpayer, Citing "Digital Divide" and Principles of Substantial Justice
Bharti Nehru Kariya Vs ITO
(2026) TaxCorp(LJ) 37761 (ITAT-MUMBAI)
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Mumbai ITAT Confirms Section 68 Addition: Failure to Prove Genuineness of Penny Stock Transactions Results in Adverse Order Against Assessee
Nishit Praful Gogri Vs DCIT
(2026) TaxCorp(LJ) 37759 (ITAT-MUMBAI)
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Mumbai ITAT Bars Double Taxation on Hybrid Application of Sec. 44AD & Sec. 43CA in Flat Sale: Presumptive Scheme Prevails
Mukesh Vasantkumar Chandan Vs ITO
(2026) TaxCorp(LJ) 37758 (ITAT-MUMBAI) · Sections 43CA, 44AD
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Mumbai ITAT Directs AO to Grant Section 244A Interest on Refund Delayed under DTVSV Settlement to LIC Housing Finance Ltd.
LIC Housing Finance Ltd. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37756 (ITAT-MUMBAI)
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Unrealised Loss on NIFTY-Linked Debentures Held as Allowable Expenditure: Mumbai ITAT Holds Loss on Fair Valuation Not Contingent; Cites Woodward Governor & Bank of Bahrain Rulings
Nomura Capital (India) Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37754 (ITAT-MUMBAI)
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ITAT Mumbai Allows Tata Steel’s ₹518.75 Cr Interest Claim on Borrowings for Corus Acquisition; Recognises Overseas Expansion as Legitimate Business Purpose
Tata Steel Ltd Vs DCIT
(2026) TaxCorp(LJ) 37753 (ITAT-MUMBAI)
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Mumbai ITAT Rectifies Error: Turnover Threshold for TDS under Section 194A(3) is Prospective, Not Retroactive for Co-operative Societies
Abhyudaya Co-operative Bank Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37752 (ITAT-MUMBAI) · Sections 194A, 254(2)
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Mumbai ITAT Nullifies Reassessment for UAE Entity: Invalid Section 148 Notice Served on Tax Consultant Found Unsustainable
Aptivaa Middle East FZE Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37724 (ITAT-MUMBAI)
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Mumbai ITAT Affirms CIT(A) Relief on Bogus Purchases, Upholds Lowered GP Addition Due to Lack of Distinguishing Evidence from Revenue
Icon Infotech Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37723 (ITAT-MUMBAI)
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