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ITAT Mumbai Rules Stamp Duty Value for Section 56(2)(vii) to be Determined on Date of Flat Booking and Initial Payment, Not Registration Date
Rudaram Dungararamji Choudhary Vs I.T.O.
(2025) TaxCorp(LJ) 36938 (ITAT-MUMBAI) · Section 56(2)(vii)
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Mumbai ITAT Affirms Arm’s Length Principle, Deletes Rs. 34.78 Crore Addition in Warner Bros. Distribution Income Case
Warner Bros Distributing Inc. Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36936 (ITAT-MUMBAI)
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Mumbai ITAT Invalidates Additions in Absence of Incriminating Evidence and Rejects Unscientific Section 40A(2)(b) Disallowance in Charter Hire Case
Underwater Services Company Ltd Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36924 (ITAT-MUMBAI) · Section 153A
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Mumbai ITAT Sets Aside Reassessment Against NRI Due to Lack of Jurisdiction: Notice Must Be Issued by ITO (International Taxation)
Sanand Sankardas Vs Income Tax Officer
(2025) TaxCorp(LJ) 36923 (ITAT-MUMBAI) · Section 148
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Mumbai ITAT Rules Alternate Accommodation Payouts to Slum Dwellers During Redevelopment Not Attract TDS under Section 194I
Shivalik Ventures Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36922 (ITAT-MUMBAI) · Section 194I
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Mumbai ITAT Directs AO to Seek Revised DVO Valuation After Considering Encumbrances and Restrictions in Distress Sale of Land
Gaurav Rajesh Desai Vs ITO
(2025) TaxCorp(LJ) 36920 (ITAT-MUMBAI)
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Mumbai ITAT: No Penalty for Concealment Where Income Additions Are Solely Based on Estimation of Gross Profit on Alleged Bogus Purchases
Suresh Ukhchand Mehta HUF Vs ITO
(2025) TaxCorp(LJ) 36913 (ITAT-MUMBAI)
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ITAT Mumbai Allows Condonation of Delay for Appeal Against Outstanding Tax Demand, Restores Matter to CIT(A) Citing Due Diligence and Good Faith of Assessee
National Welfare Foundation Vs CPC, ITO
(2025) TaxCorp(LJ) 36892 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Addition under Section 68: Invocation of Rule 27 for New Grounds Disallowed Where Not Raised Before CIT(A)
Dinesh Harichand Shah Vs Asst. CIT
(2025) TaxCorp(LJ) 36891 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Affirms Reassessment: AO’s Belief Based on Tangible Evidence, Not Borrowed Satisfaction, Where Cash Deposits Linked to Assessee Through Sec. 131 Statement
Jatin Harish Sotta Vs ITO
(2025) TaxCorp(LJ) 36882 (ITAT-MUMBAI)
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Mumbai ITAT Declines to Condon Delay of Over 6 Years in Filing Appeal Against Section 263 Revision; Finds Abuse of Process After Exhaustion of Alternate Remedies in Bogus Purchase Addition Case
Rohit Vallabhdas Shah Vs Income Tax Officer
(2025) TaxCorp(LJ) 36868 (ITAT-MUMBAI)
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ITAT Mumbai Quashes Penalty under Section 271(1)(c) on Deemed Dividend: No Evidence of Inaccurate Income Particulars Furnished by Assessee
Madison Teamworks Film Promotions and Entertainment Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36865 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Bogus Purchase Addition: Upholds Assessee’s Documentary Evidence, Cites Violation of Natural Justice and Absence of Independent AO Enquiry
Mohanlal Chunilal Mutta Vs ITO
(2025) TaxCorp(LJ) 36843 (ITAT-MUMBAI)
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Mumbai ITAT Rules Reopening of Assessment on Notional Interest as Invalid; No Notional Income Addition on Mobilization Advance under EPC Contract
Solapur Yedeshi Tollway Limited Vs ACIT
(2025) TaxCorp(LJ) 36831 (ITAT-MUMBAI)
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Mumbai ITAT Directs Full TDS Credit to Indian Agent for Amounts Received on Behalf of Foreign Principal—Clarifies Rule 37BA Application Where Customers Deduct TDS in Agent’s Name
Eastern Shipping Pvt Ltd Vs ITO–6(2)(1)
(2025) TaxCorp(LJ) 36825 (ITAT-MUMBAI)
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Mumbai ITAT Orders De Novo Inquiry into Share Capital Credits; Onus on Assessee to Prove Genuineness Amidst Accommodation Entry Allegations
Real Time Consultants Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36818 (ITAT-MUMBAI)
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ITAT Mumbai Quashes CIT(E) Order: Allows Aditya Birla Education Trust’s Object Modification and Section 12AB Registration; Clarifies Scope of Section 11 and 13(1)(b) Violations
Aditya Birla Education Trust Vs Commissioner of Income tax
(2025) TaxCorp(LJ) 36817 (ITAT-MUMBAI) · Sections 11, 13(1)(b)
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Mumbai ITAT Upholds Section 68 Addition on Unexplained Share Sale; IDS 2016 Disclosure Properly Adjusted
Vimal Arvind Kapasi Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36814 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Upholds Disallowance of Brought Forward Business Loss on Account of Late Return Filing, Affirms Strict Interpretation of Section 139(1) and Section 80
Mtitanium Apartments Pvt. Ltd Vs Dy. CIT
(2025) TaxCorp(LJ) 36803 (ITAT-MUMBAI) · Section 139(1)
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Mumbai ITAT Narrows Addition under Section 69A for Demonetisation Cash Deposits, Partly Favouring Assessee Amidst Lack of Revenue Verification
A. Navinchandra Steel Private Limited Vs ACIT
(2025) TaxCorp(LJ) 36798 (ITAT-MUMBAI) · Section 69A
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