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Mumbai ITAT Quashes Rs. 43 Crore Section 14A Disallowance for Absence of Exempt Income; Allows Withdrawal of Suo Moto Disallowance by Assessee
The Shri Hari Trust Vs ACIT
(2026) TaxCorp(LJ) 37508 (ITAT-MUMBAI) · Section 14A
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ITAT Mumbai Annuls CIT(A) Order for Erroneously Adopting Facts of Different Entity in Novartis India Ltd. Appeal; Matter Remanded for Fresh Adjudication
Novartis India Ltd Vs DCIT
(2026) TaxCorp(LJ) 37504 (ITAT-MUMBAI)
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Mumbai ITAT Declares No Business Connection or PE for German Reinsurer’s Indian Branch Under Section 9(1)(i) and Article 5 of India-Germany DTAA
General Reinsurance AG Vs Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 37497 (ITAT-MUMBAI)
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Mumbai ITAT Denies Tata Chemicals Interest Deduction for Investments in Subsidiaries; Directs AO to Examine Foreign Tax Credit Rectification
Tata Chemicals Ltd Vs Dy.CIT
(2026) TaxCorp(LJ) 37493 (ITAT-MUMBAI) · Section 36(1)(iii)
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Mumbai ITAT Holds Compensation for Relinquishment of “Savlon” Trademark Rights as Taxable Revenue Receipt—No Bar on Assessee’s Soap Business Post-Termination
Hindustan Unilever Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37487 (ITAT-MUMBAI)
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Mumbai ITAT Rules Interest Under Section 234C Cannot Be Levied Where Advance Tax is Debited on Due Date but Credited to Department Later
Sporta Technologies Private Limited Vs Additional/Joint Commissioner of Income Tax
(2026) TaxCorp(LJ) 37485 (ITAT-MUMBAI) · Section 234C
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Mumbai ITAT Nullifies Assessment for Lack of Proper Jurisdiction: ITO’s Issuance of Notice under Section 143(2) Held Invalid Where Income Exceeds Rs. 30 Lakhs
Svadeshi Enterprises Vs Income Tax Officer
(2026) TaxCorp(LJ) 37484 (ITAT-MUMBAI) · Section 143(2)
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Mumbai ITAT Rules Loan Write-Back Entry in Partner’s Capital Account Not Taxable Under Section 68: No Fresh Capital Introduced, No Addition Sustainable
Antara Tushar Motiwala Vs Income Tax Officer
(2026) TaxCorp(LJ) 37482 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Declares Assessment Void: Absence of Valid Section 143(2) Notice by Proper AO Renders Proceedings Illegal
Vinod Ramnath Rao Vs CIT(A)
(2026) TaxCorp(LJ) 37477 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Penalty u/s 271(1)(c) for Lack of Proper Satisfaction and Jurisdiction—Full Income Disclosure by Assessee Noted
Alka Ashok Jagtap Vs Income Tax Office
(2026) TaxCorp(LJ) 37468 (ITAT-MUMBAI) · Section 271(1)(c)
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Mumbai ITAT Rules in Favour of Employee: ESPP Shares and Dividend Reinvestment Not ‘Undisclosed Foreign Assets’ under Black Money Act
Ketan Ramesh Dhamanaskar Vs Addl.CIT
(2026) TaxCorp(LJ) 37467 (ITAT-MUMBAI)
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Mumbai ITAT Rules Conversion of OCCRPS to Equity Shares Not Taxable Under Section 56(2)(x); Capital Appreciation Not Taxable at Conversion Stage in Thomas Cook (India) Ltd. Case
Fairbridge capital (Mauritius) Limited Vs ACIT
(2026) TaxCorp(LJ) 37457 (ITAT-MUMBAI) · Section 56(2)(x)
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Mumbai ITAT Rules Section 56(2)(vii)(b) Addition Unjustified for Minor Difference in Property Value; Upholds Retrospective Application of Tolerance Limit
Nilesh Pravinchandra Doshi Vs ITO
(2026) TaxCorp(LJ) 37456 (ITAT-MUMBAI) · Section 56(2)(vii)(b)
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Mumbai ITAT Rules Flight Data Service Fees Not ‘Royalty’ Under India-Germany DTAA; Payment for Information Does Not Constitute Transfer of Know-How
Jeppesen GmbH Vs ACIT
(2026) TaxCorp(LJ) 37455 (ITAT-MUMBAI)
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Mumbai ITAT Rules Distribution Revenue from Software by Singaporean Entity Not FTS; Exemption under Section 10(50) Allowed as Equalization Levy Discharged
Acronis Asia Pte Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37454 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Charitable Status and Section 11 Exemption for GJC India; Rejects Revenue’s Appeal on Interest Income and Corpus Donation Additions
All India Gem And Jewellery Domestic Council Vs Dy.CIT
(2026) TaxCorp(LJ) 37453 (ITAT-MUMBAI)
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Mumbai ITAT Rules: FMV on Surrender Date to be Treated as Cost of Acquisition for Flats Received in Exchange of Tenancy Rights
Murtuza Kothari Vs ITO
(2026) TaxCorp(LJ) 37443 (ITAT-MUMBAI) · Section 48
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Mumbai ITAT Invalidates Clubbed Reassessment Order: Predecessor’s Pre-Amalgamation Income Cannot Be Assessed with Successor’s Income
Kalpataru Projects International Ltd Vs DCIT
(2026) TaxCorp(LJ) 37433 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Scope of Section 254(2): Dismisses Revenue’s Miscellaneous Application Alleging Non-Consideration of Submissions and Errors in Reasoning
Shapoorji Pallonji and Co. Pvt. Limited Vs Assistant commissioner of Income Tax
(2026) TaxCorp(LJ) 37420 (ITAT-MUMBAI) · Section 254(2)
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ITAT Mumbai Affirms: Tax Liability Determination Permitted During IBC Liquidation, But Recovery and Adjudication of Past Dues Barred Post-Approval
Trend Electronics Limited Vs ACIT
(2026) TaxCorp(LJ) 37419 (ITAT-MUMBAI)
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