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Landmark Rulings

ITAT Mumbai — Direct Tax

2,432 rulings

  1. ITAT Mumbai · 20 Jan 2024
    Mumbai ITAT Upholds Quashing of Reassessment on Rs. 600 Cr Cross Currency Swap Loss

    East West Pipeline Private Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33167 (ITAT-MUMBAI)

  2. ITAT Mumbai · 19 Jan 2024
    Mumbai ITAT Upholds Revisionary Proceedings on Play Games 24X7 for Alleged Short TDS on Winnings

    Play Games24x7 Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33160 (ITAT-MUMBAI)

  3. ITAT Mumbai · 13 Jan 2024
    ITAT - Mumbai ITAT Deletes Rs. 3,267 Crore Addition for Russian Entity's Offshore Supply Contracts in Nuclear Power Plant Development.

    Atomstroyexport Vs DCIT

    (2024) TaxCorp(LJ) 33123 (ITAT-MUMBAI)

  4. ITAT Mumbai · 12 Jan 2024
    ITAT - ITAT Upholds Sec. 11 Exemption for Deemed University, Dismisses Capitation Fee Additions Due to Lack of Corroboration.

    Padmashree Dr. D.Y. Patil University Vs DCIT

    (2024) TaxCorp(LJ) 33118 (ITAT-MUMBAI) · Section 11

  5. ITAT Mumbai · 09 Jan 2024
    ITAT - Mumbai ITAT Quashes Revision Order Seeking 'Fuller Inquiry' Over Section 10(21) Exemption on Incidental Rental Income.

    The Synthetic & Art Silk Mills Research Association Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33100 (ITAT-MUMBAI) · Section 10(21)

  6. ITAT Mumbai · 09 Jan 2024
    ITAT - ITAT Upholds Non-Resident Status for Indian Investor Despite Revenue's Challenge.

    Nishant Kanodia Vs Asstt. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33099 (ITAT-MUMBAI) · Section 6(1)

  7. ITAT Mumbai · 09 Jan 2024
    Mumbai ITAT Annuls Bogus Purchase Addition, Stresses on Concrete Evidence for Tax Assessments

    DY. CIT, CIRCLE 7 (1) (1) , MUMBAI VERSUS M/S. MOTA TRADING PVT. LTD., MUMBAI

    (2024) TaxCorp(LJ) 33097 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109635&Category=ITAT&CategoryType=Zip

  8. ITAT Mumbai · 06 Jan 2024
    Mumbai ITAT Approves Depreciation on Goodwill in Vodafone Case, Sets Precedent for Pre-Amendment Assessments

    Vodafone India Services Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33083 (ITAT-MUMBAI)

  9. ITAT Mumbai · 06 Jan 2024
    Mumbai ITAT Clarifies CIT(A)'s Powers, Upholds ESOP Expense Claims, Setting Key Precedents in Tax Assessment Cases

    Edelweiss Asset Management Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33082 (ITAT-MUMBAI)

  10. ITAT Mumbai · 01 Jan 2024
    Mumbai ITAT Validates Assessee's Expense Allocation Method Between STPI & Non-STPI Units

    Directi Internet Solutions Pvt Ltd Vs ACIT-5(1)(2)

    (2023) TaxCorp(LJ) 33035 (ITAT-MUMBAI)

  11. ITAT Mumbai · 28 Dec 2023
    ITAT - Mumbai ITAT Annuls Unsigned Assessment Order, Affirms Legal Mandate for Signature.

    Reuters Asia Pacific Ltd. (Successor on Amalgamation to Reuter Television Mauritius Limited) Vs DCIT

    (2023) TaxCorp(LJ) 33019 (ITAT-MUMBAI) · Section 282A

  12. ITAT Mumbai · 27 Dec 2023
    ITAT - Mumbai ITAT: Sponsorship Payments for Cricket Matches Not Royalty; IOCL Not Liable for TDS.

    Indian Oil Corporation Ltd Vs Deputy Director of Income Tax

    (2023) TaxCorp(LJ) 33003 (ITAT-MUMBAI)

  13. ITAT Mumbai · 23 Dec 2023
    ITAT - Mumbai ITAT Approves Income Accumulation for Trust's Charitable Activities.

    Bal Jeevan Trust Vs ITO (E)

    (2023) TaxCorp(LJ) 32988 (ITAT-MUMBAI)

  14. ITAT Mumbai · 21 Dec 2023
    ITAT - Mumbai ITAT Rejects Rs.59 Cr Share Premium Taxability, Upholds Investor’s Identity and Valuation Method.

    PNP Maritime Services Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32972 (ITAT-MUMBAI)

  15. ITAT Mumbai · 21 Dec 2023
    ITAT - Mumbai ITAT Allows Deduction under Section 80G for CSR Expenses, Counters Revenue's Revisionary Order.

    Societe Generale Securities India Pvt. Ltd Vs PCIT

    (2023) TaxCorp(LJ) 32971 (ITAT-MUMBAI) · Section 80G

  16. ITAT Mumbai · 19 Dec 2023
    ITAT - Mumbai ITAT Clarifies Charitable Entity’s Trade Activities in Line with SC's AUDA Judgment.

    Media Research Users Council Vs Asst. Director of Income Tax

    (2023) TaxCorp(LJ) 32954 (ITAT-MUMBAI)

  17. ITAT Mumbai · 16 Dec 2023
    ITAT - ITAT Mumbai Upholds Disallowance on Lease Premium, Awaits High Court's Decision on Similar Case.

    Small Industrial Vs DCIT

    (2023) TaxCorp(LJ) 32939 (ITAT-MUMBAI)

  18. ITAT Mumbai · 15 Dec 2023
    Mumbai ITAT Supports Tata Sons' Claim for Interest on Tax Refund under Section 244A

    Tata Sons Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32929 (ITAT-MUMBAI) · Section 244A(1)/(1A)

  19. ITAT Mumbai · 14 Dec 2023
    ITAT - Mumbai Tribunal Rules on Stamp Duty Value for Joint Property under Section 56(2)(vii).

    REKHA SINGH VERSUS ITO 29 (3) (2) , MUMBAI

    (2023) TaxCorp(LJ) 32921 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109171&Category=ITAT&CategoryType=Zip

  20. ITAT Mumbai · 12 Dec 2023
    ITAT - Mumbai ITAT Rules Sec.194LBC Inapplicable on Excess Interest Spread to Loan Originator.

    Vivriti Cibus 013 2017 Vs Income Tax Officer (TDS)-2(3)(3)

    (2023) TaxCorp(LJ) 32908 (ITAT-MUMBAI) · Section 194LBC

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