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Mumbai ITAT Sets Aside Section 271B Penalty for Non-Audit Where No Books Were Maintained, Citing Infeasibility Under Section 44AB
Fairdeal Medical and General Stores Vs Income Tax Officer
(2025) TaxCorp(LJ) 37010 (ITAT-MUMBAI) · Section 44AA
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Mumbai ITAT Quashes PCIT’s Revision: AO’s Plausible View on Agricultural Income Not Erroneous or Prejudicial to Revenue
Ram Baburao Salve Vs ITO
(2025) TaxCorp(LJ) 37008 (ITAT-MUMBAI) · Section 263
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ITAT Mumbai Affirms 80-IA Deduction for Captive Power Producer; Dismisses Revenue’s Colourable Device Allegation Citing CERC-Compliant Tariff and Valid Arm’s Length Price
Bhandar Power Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37004 (ITAT-MUMBAI) · Section 80IA(10)
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Mumbai ITAT Quashes Arbitrary Addition under Section 69A where Overall Source of Cash Deposits Accepted by Revenue
Vijay Prakash Ghosalkar Vs ITO
(2025) TaxCorp(LJ) 37003 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Rules State Grants for BOT Road Projects as Capital Receipt; Additions of Over ₹560 Crores Deleted
Maharashtra State Road Development Corporation Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36996 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Legitimacy of Short-Term Capital Loss on JMD Telefilms Shares; Rejects Revenue’s Allegations of Bogus Transaction
Oscar Infra Pvt Ltd Vs DCIT
(2025) TaxCorp(LJ) 36992 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Revenue Treatment of Expenditure on Dyes, Moulds, Software and Stamp Duty, Citing Absence of Capital Asset Creation
Bajaj Auto Limited Vs DCIT
(2025) TaxCorp(LJ) 36983 (ITAT-MUMBAI)
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ITAT Mumbai Holds Section 50C Inapplicable to Interest Compensation for Delay in Flat Handover
Suvarna Chandrakant Bhojane Vs ITO
(2025) TaxCorp(LJ) 36982 (ITAT-MUMBAI) · Section 50C
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ITAT Mumbai Upholds Tata Communications’ Section 80IA Deduction for EDI/Internet Services Despite Use of Third-Party Infrastructure
Tata Communications Limited Vs Dy.CIT-1(3)(1)
(2025) TaxCorp(LJ) 36979 (ITAT-MUMBAI) · Section 80IA
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Mumbai ITAT Restricts Section 50C Addition to Stamp Duty Value, Clarifies Non-applicability to Leasehold Rights in Land or Building
Nutrela Marketing Pvt Ltd Vs Income-Tax Officer
(2025) TaxCorp(LJ) 36966 (ITAT-MUMBAI) · Section 50C
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Mumbai ITAT Affirms Exclusive Singapore Taxation on eBay Singapore’s Flipkart Share Sale: No Indian Tax on Rs. 2,2257.91 Crore Capital Gains under Article 13(5) of India-Singapore DTAA
eBay Singapore Services Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36965 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Appellate Authority’s Power to Condone Delay in Filing Form 10B; Circular No. 6/2020 Held Ancillary, Not Restrictive
Shri Bhagwandas Ramdasji Charitable and Religious Trust Vs ITO
(2025) TaxCorp(LJ) 36964 (ITAT-MUMBAI)
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ITAT Mumbai Upholds Separate Deductions for Bad Debts under Sections 36(1)(vii) and 36(1)(viia) for Bank, No Overlapping or Excess Claim Found
Small Industries Development Bank of India Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36963 (ITAT-MUMBAI) · Sections 36(1)(vii), 36(1)(viia)
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Mumbai ITAT Orders AO to Re-examine Vodafone Digilink’s Network Site Rental Deductions, Confirms Inapplicability of Section 40A(2)(b)
Vodafone Digilink Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36962 (ITAT-MUMBAI) · Section 40A(2)(b)
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Mumbai ITAT Confirms Section 69A Addition for Unexplained Seized Cash; Dismisses Assessee’s Plea on Absence of Books, Clarifies Scope of Onus Under Section 69A
Ashish Shashikant Choksi Vs Asst. CIT
(2025) TaxCorp(LJ) 36960 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Exonerates Co-operative Society from Section 69A Addition, Recognizes Explanation for Demonetisation Cash Deposits and Condones Appeal Delay
Chandraprabha Co-operative Credit Society Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36951 (ITAT-MUMBAI)
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Mumbai ITAT Decides Capital Gains Taxability Based on Beneficial Ownership: Gains on Sale of Property Taxable in Hands of Retiring Partner, Not Firm
Go Go Garments Vs Income Tax Officer
(2025) TaxCorp(LJ) 36942 (ITAT-MUMBAI) · Section 50C
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Mumbai ITAT Orders Fresh Verification of PF Contribution Disallowance, Mandates Adherence to Supreme Court’s Checkmate Services Ruling
Kushang Security & House Keeping Service Pvt. Ltd Vs CIT(Appeals)
(2025) TaxCorp(LJ) 36941 (ITAT-MUMBAI)
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Mumbai ITAT Rules on Separate Transactions for Flat Purchases; Orders Allowance of Loss on Cancelled Flat Under Section 2(47), Disallows Section 56(2)(vii)(b) Relief
Aparna Sandeep Kulkarni Vs Income Tax Officer
(2025) TaxCorp(LJ) 36940 (ITAT-MUMBAI) · Section 56(2)(vii)(b)
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Mumbai ITAT Nullifies PCIT’s Section 263 Revision for Lack of Inquiry Lapse and Upholds AO’s Merits in Capital Reduction, Loan Waiver, and Bad Debt Write-Off
Vinay Tarachand Chawla Vs PCIT
(2025) TaxCorp(LJ) 36939 (ITAT-MUMBAI)
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