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Mumbai ITAT Calls for Fresh Inquiry on Section 68 Unsecured Loan: Mandate of 'Source of Source' Not Met by Assessee
Jumbo Electronics Corporation Pvt. Ltd Vs DCIT-2(2)(1)
(2026) TaxCorp(LJ) 38004 (ITAT-MUMBAI) · Section 68
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US-Based Reliance Jio Entity’s Voice Termination Receipts Taxable Only as Business Profits under India-USA DTAA, Not as Royalty or FTS
Reliance Jio Infocomm USA Inc. Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38001 (ITAT-MUMBAI)
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Mumbai ITAT Validates Reassessment and Addition of Unexplained Cash Deposits under Section 69A for Lack of Corroborative Evidence; Electronic Service of Notice Upheld
Naseer Ahamed Vs The Assessing Officer
(2026) TaxCorp(LJ) 38000 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Upholds Section 11 Exemption for Charitable Hospital; Incidental Benefits to Directors Not Sufficient for Full Denial of Tax Relief
Shushrusha Gitizens Co Operative Hospital Limited Vs ACIT
(2026) TaxCorp(LJ) 37980 (ITAT-MUMBAI) · Section 13(1)(c)
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Mumbai ITAT Rules Interest on Fixed Deposits for Bank Guarantee Must Be Capitalized as Work-in-Progress Where FDs Are Mandatorily Linked to Slum Redevelopment Project
Shreenath Realtors Vs ITO
(2026) TaxCorp(LJ) 37978 (ITAT-MUMBAI)
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Mumbai ITAT Reaffirms Section 11 Exemption for Trust’s Rental and Ancillary Income, Citing Predominant Charitable Purpose
Vanita Samaj Vs ITO
(2026) TaxCorp(LJ) 37965 (ITAT-MUMBAI)
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Mumbai ITAT Upholds CIT(A) Dismissal of Appeal Against Section 143(3) Assessment Where No Adjustments Made; Directs AO to Address Pending Section 154 Rectification Request
Mahindra Steel Service Centre Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37951 (ITAT-MUMBAI) · Section 154
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ITAT Mumbai Quashes Section 69A Addition on Cash Deposits by NRI Daughter for Wedding, Accepts Evidence of Mother’s Lifetime Savings
Jamshed Naval Karanjia Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37947 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Overturns CIT(A) Order for Lack of Independent Evaluation; Directs Fresh Adjudication with Proper Rule 46A Compliance
Ameet Ashok Rajput Vs ACIT
(2026) TaxCorp(LJ) 37946 (ITAT-MUMBAI)
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Mumbai ITAT Rules Project-Specific Architectural Fees to Singapore Entity Not Taxable as FTS under India-Singapore DTAA; No TDS Liability under Section 195
Forum Homes Pvt Ltd Vs ACIT
(2026) TaxCorp(LJ) 37943 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Scope of Section 14A Disallowance: Only Cost of Investments Yielding Exempt Income to be Considered, Not FMV
The Bombay Dyeing and Manufacturing Company Limited Vs National Faceless Appeal Centre, Delhi
(2026) TaxCorp(LJ) 37933 (ITAT-MUMBAI)
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Mumbai ITAT Invalidates Section 143(1) Adjustment of Dividend Exemption; Upholds Primacy of Scrutiny Assessment over Algorithmic Processing
TML Benefit Trust Vs Addl/Joint/Deputy/Assistant CIT
(2026) TaxCorp(LJ) 37931 (ITAT-MUMBAI) · Section 143(1)
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Mumbai ITAT Upholds Deduction on Interest Outgo: Higher-Than-LIBOR Lending to Foreign Subsidiary Validates Section 36(1)(iii) Claim for Reliance Coal Resources Pvt. Ltd.
Reliance Coal Resoures Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37918 (ITAT-MUMBAI) · Section 36(1)(iii)
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Mumbai ITAT Upholds Section 54 Deduction on Substantial Compliance: Registration Not Essential When Allotment and Payments Proven, Even Amid Litigation
Ramesh Haribansh Singh Vs ITO
(2026) TaxCorp(LJ) 37917 (ITAT-MUMBAI) · Section 54
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ITAT Mumbai Quashes Rs. 2.03 Crore Addition Under Section 23: School Property’s Business Use Excludes ALV Computation
SML EDU-INFRA Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37916 (ITAT-MUMBAI) · Section 23
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Mumbai ITAT Rules Underwriting Commission to UK Entity Not Taxable as Fees for Technical Services in India; No Service Element Under Section 9(1)(vii) or Article 13 of India–UK DTAA
Merrill Lynch International Vs DCIT(IT)
(2026) TaxCorp(LJ) 37915 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Validity of Reassessment under Faceless Regime Despite Split in Notice and Assessment Functions
Arham Anmol Projects Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37914 (ITAT-MUMBAI)
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Mumbai ITAT Allows Deduction for Group Cost Allocations under Section 37(1); Disallowance of Centralized Support Services Costs Set Aside in Absence of Evidence of Sham or Personal Expenditure
Regus South Mumbai Business Centre Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37899 (ITAT-MUMBAI)
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No Penalty for Non-disclosure of Foreign Asset in Schedule FA When Asset is Reflected in Audited Balance Sheet and Return
Adijin Perfumes Private Limited Vs Addl. CIT
(2026) TaxCorp(LJ) 37894 (ITAT-MUMBAI)
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Mumbai ITAT Affirms PCIT’s Section 263 Revision: AO’s Omission to Examine Notional ALV of Unsold Flats in Reassessment Held Fatal
Starshine Land Developers Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37888 (ITAT-MUMBAI)
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