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Mumbai ITAT Rules Additions U/S 153A Invalid Without Incriminating Material Found in Search—Survey Documents on Firm Not Sufficient for Individual’s Assessment
Arun Mohanlal Joshi Vs ACIT
(2025) TaxCorp(LJ) 35424 (ITAT-MUMBAI) · Section 153A
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Mumbai ITAT Orders Reconsideration of Foreign Tax Credit Claim Denied for Delay in Filing Form 67; Holds Requirement as Directory, Not Mandatory
Hirachand Damji Dand Vs ACIT
(2025) TaxCorp(LJ) 35421 (ITAT-MUMBAI)
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Mumbai ITAT Invalidates Reassessment Beyond Three Years as Escaped Income Falls Below ₹50 Lakh Threshold Under Section 149(1)(b)
Ankita Ashok Wairkar Vs ITO
(2025) TaxCorp(LJ) 35420 (ITAT-MUMBAI)
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ITAT Mumbai Rules Exchange Gain on Imported Machinery Forms Part of Asset Cost, Deletes Section 143(1) Adjustment on Section 43A Exemption
Mahakoshal Refractories Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35419 (ITAT-MUMBAI) · Section 43A
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Mumbai ITAT Quashes Section 148 Reopening and Section 68 Addition Where Reassessment Triggered by Unreliable and Unsubstantiated Information; Assessee’s Appeal Allowed
Vidarbha Mining Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35415 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Rejects Section 69A Addition: Criticizes AO for Mathematical Extrapolation Based on Two Bills Without Cross-Verifying Transferee’s Books
Vividham Sweets & Dry Fruits Vs DCIT
(2025) TaxCorp(LJ) 35414 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Reprimands Assessee for Suppressing Material Facts; Imposes ₹100 Token Cost for Lack of Diligence in Appeal Effect Proceedings
Tata AIA Life Insurance Company Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35412 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Exclusion of IFC Dividend from DDT Base Owing to Statutory Immunity Under IFC Act, 1958
Polycab India Limited Vs The ACIT
(2025) TaxCorp(LJ) 35409 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Deletion of Disallowances on Foreign Management Fees and IT Support Charges: No TDS Default or Capital Expenditure
Matrix Publicities and Media India Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 35406 (ITAT-MUMBAI)
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Mumbai ITAT Permits Set-Off of Indian PE Losses Against ECB Interest Income for Abu Dhabi Commercial Bank Under India-UAE DTAA
Abu Dhabi Commercial Bank PJSC Wework India Management Private Limited Vs DCIT
(2025) TaxCorp(LJ) 35397 (ITAT-MUMBAI)
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Mumbai ITAT Invalidates Reassessment for Absence of Proper Sanction under Section 151(1) in Post-Four Year 147 Proceedings Following Section 143(3) Assessment
Vijaysingh Madhavrao Patwardhan Vs Asst. CIT-26(1)
(2025) TaxCorp(LJ) 35396 (ITAT-MUMBAI) · Section 151(1)
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ITAT Mumbai Quashes Penalty Under Section 271(1)(c) on Estimated Income Addition Where Genuineness of Purchases Not Disputed
Trustar Diamond Vs ITO
(2025) TaxCorp(LJ) 35394 (ITAT-MUMBAI) · Section 271(1)(c)
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Mumbai ITAT Permits Set-Off of STCL from STT-Paid Shares Against STCG on Other Assets, Rejects Revenue’s Objection on Differential Tax Rates
iShares ESG Aware MSCI ETF Vs DCIT
(2025) TaxCorp(LJ) 35392 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Deemed Dividend Addition Under Section 2(22)(e) Based on Substantial Shareholding and Questionable ROC Filings
Ajay S Dhumal Vs ITO-26(2)(4)
(2025) TaxCorp(LJ) 35389 (ITAT-MUMBAI)
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Mumbai ITAT Allows Deduction of BSE/NSE and SEBI Charges Paid by Goldman Sachs (India) Securities, Distinguishes Non-Statutory Violations from Penal Payments
Goldman Sachs (India) Securities Private Limited Vs ACIT
(2025) TaxCorp(LJ) 35386 (ITAT-MUMBAI)
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ITAT Mumbai Quashes Section 68 Addition on Cash Deposits During Demonetisation Citing Lack of Investigation and Reliance on Ad-Hoc Formula
Dhanaji Budhaji & Co. Vs Income Tax Officer
(2025) TaxCorp(LJ) 35382 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Orders Reference to Valuation Officer under Section 50C for Sale of Fixed Asset; Rejects Section 43CA Applicability in Absence of Inventory Treatment
Ritu Multitrade Services Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 35370 (ITAT-MUMBAI) · Sections 43CA, 50C
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Mumbai ITAT Rules Disallowance Under Section 11 Limited Only to Quantum of Income Diverted to Specified Persons; Remands Case for Fresh Quantification
Anthayya Education Foundation Trust Vs ITO
(2025) TaxCorp(LJ) 35358 (ITAT-MUMBAI) · Section 11
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ITAT Mumbai Clarifies Scope of Section 143(1) Adjustments: No Natural Justice Violation in Absence of Prior Hearing, Remands Disallowances for Fresh Consideration
Kokuyo Camlin Limited Vs CIT-2(1)(1)
(2025) TaxCorp(LJ) 35357 (ITAT-MUMBAI) · Section 143(1)(a)
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Mumbai ITAT Affirms Section 80IA Deduction to Be Computed on Gross Total Income, Not Restricted to Business Head—Verification Required by AO
Geecee Ventures Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35353 (ITAT-MUMBAI) · Section 80IA
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