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Landmark Rulings

ITAT Mumbai — Direct Tax

2,421 rulings

  1. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Decides in Favor of Novartis India on VRS Scheme Deductions, Clarifies Section 35DDA Applicability

    Novartis India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35093 (ITAT-MUMBAI) · Section 35DDA

  2. ITAT Mumbai · 01 May 2025
    Mumbai ITAT Sets Aside Disputed Purchase Additions, Emphasizing Insufficient Inquiry by Lower Authorities

    Rolta India Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 35092 (ITAT-MUMBAI)

  3. ITAT Mumbai · 01 May 2025
    Mumbai ITAT Directs Re-evaluation of Trust’s 80G Registration Application, Imposes Penalty for Non-Cooperation

    N.M Shah Charitable Trust Vs CIT(E)

    (2025) TaxCorp(LJ) 35091 (ITAT-MUMBAI)

  4. ITAT Mumbai · 30 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee on Expenditure Claim for Premium Paid on Redemption of OFCDs

    Skyline Mansions Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35090 (ITAT-MUMBAI) · Section 36(1)(iii)

  5. ITAT Mumbai · 30 Apr 2025
    Mumbai ITAT Rules on TDS Applicability for Variable Service Charges Paid to CFA by CEAT Limited

    CEAT Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35088 (ITAT-MUMBAI) · Section 194H

  6. ITAT Mumbai · 28 Apr 2025
    Mumbai ITAT Reverses ₹1 Crore Protective Addition Against Assessee, Emphasizing Lack of Substantive Evidence

    Nilesh Ramesh Toshniwal Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35082 (ITAT-MUMBAI)

  7. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Disallows Interest Deduction on Loans Diverted to Sister Concern

    Lokhandwala Kataria Construction (Pvt) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35081 (ITAT-MUMBAI)

  8. ITAT Mumbai · 02 Apr 2025
    Senior Citizen Widow’s Cash Deposits During Demonetization Found to be Justifiable, ITAT Overrules Tax Addition

    Hemlata Kamalakar Deo Vs ITO

    (2025) TaxCorp(LJ) 35080 (ITAT-MUMBAI)

  9. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Affirms Annual Value of Vacant Property as 'Nil' Due to Absence of Tenants

    Classic Mall Development Company Ltd Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35079 (ITAT-MUMBAI) · Section 23(1)(c)

  10. ITAT Mumbai · 01 May 2025
    Corporate Social Responsibility Expenses Can Attract Section 80G Deductions: Mumbai ITAT Ruling

    Strides Pharma Science Limited Vs ITO

    (2025) TaxCorp(LJ) 35078 (ITAT-MUMBAI) · Section 80G

  11. ITAT Mumbai · 23 Apr 2025
    Mumbai ITAT Rules on Managing Director's Remuneration, Dismissing Revenue's Appeal

    Piramal Fund Management Private Limited Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35067 (ITAT-MUMBAI) · Section 37(1)

  12. ITAT Mumbai · 19 Apr 2025
    Mumbai ITAT Quashes Revisionary Jurisdiction, Upholds AO's Plausible View on Cash Deposits

    Shashank Sunilendu Roy Vs CIT (International Taxa tion)

    (2025) TaxCorp(LJ) 35049 (ITAT-MUMBAI)

  13. ITAT Mumbai · 17 Apr 2025
    Mumbai ITAT Rules in Favor of Growmore Leasing, Rejects Revenue's Dividend and Interest Additions

    Growmore Leasing & Investment Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 35038 (ITAT-MUMBAI)

  14. ITAT Mumbai · 17 Apr 2025
    Dilemma Over Claim Pay Out Provisions: Mumbai ITAT Clarifies Deduction Criteria

    Credit Guarantee Fund For Micro Units Vs NFAC (Deputy Commissioner of Income Tax 23(1), Mumbai)

    (2025) TaxCorp(LJ) 35036 (ITAT-MUMBAI)

  15. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT Affirms Appeal Rights on Prima Facie Adjustments Under Section 143(1) in Housing Finance Company Case

    Aditya Birla Housing Finance Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35022 (ITAT-MUMBAI) · Section 143(1)

  16. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT’s Ruling on Taxability of Commission Income: Only Real Profits Subject to Taxation

    Vasant Nivrutti Zimur Vs ITO

    (2025) TaxCorp(LJ) 35020 (ITAT-MUMBAI)

  17. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT Dissolves CIT(A) Ruling on Section 14A Disallowance, Highlighting Necessity of Assessing Revised Claims

    NSE Clearing Limited Vs DCIT

    (2025) TaxCorp(LJ) 35019 (ITAT-MUMBAI) · Section 14A

  18. ITAT Mumbai · 20 Mar 2025
    Mumbai ITAT Upholds Assessee’s Exemption of Rs. 6.53 Crore Short Term Capital Gains from Rights Entitlement; Rules Against Set-Off with Taxable Capital Loss

    Vanguard Emerging Markets Stock Index Fund A Series of VISPLC Vs ACIT

    (2025) TaxCorp(LJ) 35013 (ITAT-MUMBAI)

  19. ITAT Mumbai · 19 Mar 2025
    ITAT Mumbai Invalidates Reassessment Notice under Section 148 Due to Procedural Irregularities

    Susheel Kumar Govindram Saraff Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35009 (ITAT-MUMBAI) · Section 148

  20. ITAT Mumbai · 18 Mar 2025
    E-commerce Operator Classification: Mumbai ITAT Rules Assessee Not Liable for Default Deductions under Section 194-O

    Riya Travel and Tours (India) Pvt. Ltd Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35006 (ITAT-MUMBAI) · Section 194-O

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