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Landmark Rulings

ITAT Mumbai — Direct Tax

2,425 rulings

  1. 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

  2. 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)

  3. 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

  4. 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

  5. ITAT Mumbai · 09 Apr 2025
    Mumbai ITAT Affirms TDS Credit Entitlement for Sole Beneficiary Trust Assessee Despite Procedural Hurdles

    Jamshed R Bilimoria Vs ITO

    (2025) TaxCorp(LJ) 34995 (ITAT-MUMBAI)

  6. ITAT Mumbai · 09 Apr 2025
    Mumbai ITAT Rules on Tax Exemption Claim: Inadvertent Error Does Not Preclude Relief for Eligible Assessees

    Fancy Corporation Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34994 (ITAT-MUMBAI)

  7. ITAT Mumbai · 08 Apr 2025
    ITAT Mumbai Partially Grants Assessee's Appeal, Limiting Addition under Section 56(2)(vii)(b) due to Minimal Discrepancy in Property Valuation

    Surajmal Mistry HUF Vs ITO

    (2025) TaxCorp(LJ) 34992 (ITAT-MUMBAI) · Section 56(2)(vii)(b)

  8. ITAT Mumbai · 08 Apr 2025
    Ruling on Charitable Activities: Mumbai ITAT Upholds Tax Exemption for Diamond Trade Assistance Organization

    Bharat Diamond Bourse Vs DCIT(E)-1(1)

    (2025) TaxCorp(LJ) 34991 (ITAT-MUMBAI) · Sections 2(15), 11

  9. ITAT Mumbai · 08 Apr 2025
    Mumbai ITAT Rules on VoIP Payments: No Tax Deduction Required for Non-Technical Services Provided by NSPL

    Novanet India Private Ltd Vs ITO

    (2025) TaxCorp(LJ) 34988 (ITAT-MUMBAI)

  10. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Rules Non-Resident Status for Assessee with Overseas Employment and Residency Below 182 Days

    Mitesh Vijay Gulati Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34987 (ITAT-MUMBAI)

  11. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Clarifies Treatment of Cost Allocations for GSAP Software as Non-Taxable Income

    Shell International Petroleum Co. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34986 (ITAT-MUMBAI)

  12. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Upholds Assessee's Eligibility for Section 80-IB(10) Deductions Despite Circular Restrictions

    Bhavya Construction Co. Vs ACIT

    (2025) TaxCorp(LJ) 34982 (ITAT-MUMBAI) · Section 80-IB(10)

  13. ITAT Mumbai · 08 Apr 2025
    Mumbai ITAT Decision: Reopening Assessment for AY 2014-15 Quashed for Non-Compliance with Section 153A Requirements

    Annapurna Buildcon Infra Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34980 (ITAT-MUMBAI) · Section 153A

  14. ITAT Mumbai · 24 Mar 2025
    ITAT Mumbai Upholds Non-Taxability of UK Company Services, Dismisses Revenue’s Reassessment Appeal

    Red Chillies Entertainment Pvt. Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 34971 (ITAT-MUMBAI) · Section 40(a)(i)

  15. ITAT Mumbai · 24 Mar 2025
    Ambani's HSBC Account Deposits: Mumbai ITAT Dismisses Revenue's Appeal on Section 69A Additions in Absence of Ownership Evidence

    Mukesh D. Ambani Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34970 (ITAT-MUMBAI)

  16. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee: Rs. 5 Crore Business Loss/Bad Debt Allowed for Irrecoverable Loan

    DSP Adiko Holdings Pvt. Ltd Vs Dy. CIT

    (2025) TaxCorp(LJ) 34967 (ITAT-MUMBAI)

  17. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Overturns Revenue’s Addition Regarding Alleged Cash Loan and Estimated Interest for AYs 2012-13 to 2018-19

    Mahesh Narayan Joglekar Vs DCIT

    (2025) TaxCorp(LJ) 34966 (ITAT-MUMBAI)

  18. ITAT Mumbai · 31 Mar 2025
    Deemed Rental Income Taxable for Unsold Property: ITAT Mumbai Issues Key Ruling

    Sabarmati Capital One Limited Vs DCIT

    (2025) TaxCorp(LJ) 34965 (ITAT-MUMBAI)

  19. ITAT Mumbai · 06 Mar 2025
    Mumbai ITAT Annuls Re-Assessment Proceedings Against Shah Rukh Khan, Citing Lack of New Evidence

    Shah Rukh khan Vs DCIT

    (2025) TaxCorp(LJ) 34958 (ITAT-MUMBAI)

  20. ITAT Mumbai · 18 Mar 2025
    National Stock Exchange v. AO: Mumbai ITAT Overturns Disallowance Under Section 14A

    National Stock Exchange of India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34954 (ITAT-MUMBAI) · Section 14A

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