ITAT Mumbai
Explore the latest ITAT Mumbai judgments, orders, and appellate decisions on direct tax matters from the Mumbai bench of the Income Tax Appellate Tribunal
![GST Not Includible in Presumptive Income u/s 44B: ITAT Deletes Addition on Shipping Company [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130190-gst-not-includible-in-presumptive-income.webp "GST Not Includible in Presumptive Income u/s 44B: ITAT Deletes Addition on Shipping Company [Read Order]")
GST Not Includible in Presumptive Income u/s 44B: ITAT Deletes Addition on Shipping Company [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench Mumbai has held that the Goods and Services Tax (GST) collected by a non resident shipping company...
![Ignorance of Law & Accountant’s Failure Constitutes Sufficient Cause for Delay: ITAT criticises Hypertechnical Approach by CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2026/03/23/2129984-ignorance-of-law-accountants-failure-constitutes-sufficient-delay-itat-criticises-hypertechnical-approach-by-cita-.webp "Ignorance of Law & Accountant’s Failure Constitutes Sufficient Cause for Delay: ITAT criticises Hypertechnical Approach by CIT(A) [Read Order]")
![No Income Tax Addition u/s 68 Based On Mistaken Identity and Third Party Confirmation: ITAT Sets Aside ₹20 L Addition Against Finance Co. [Read Order]](https://images.taxscan.in/h-upload/2026/03/20/2129739-itat-mumbai-income-tax-addition-third-party-confirmation-itat-deletes-addition-income-tax-addition-case-taxscan.webp "No Income Tax Addition u/s 68 Based On Mistaken Identity and Third Party Confirmation: ITAT Sets Aside ₹20 L Addition Against Finance Co. [Read Order]")
![Issue of Non-Service of Notice u/s Sec 143 Requires New Examination: ITAT Remands ₹53 Lakh Addition To AO For Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2026/03/20/2129730-issue-of-non-service-of-noticejpg.webp "Issue of Non-Service of Notice u/s Sec 143 Requires New Examination: ITAT Remands ₹53 Lakh Addition To AO For Fresh Adjudication [Read Order]")
![Demonetisation Period Cash Deposits From Recorded Sales Cannot Be Treated as Unexplained Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/20/2129728-demonetisation-period-cash-deposits-from-recorded-sales-cannot-be-treated-as-unexplained-incomejpg-1.webp "Demonetisation Period Cash Deposits From Recorded Sales Cannot Be Treated as Unexplained Income: ITAT [Read Order]")
Clerical Error in Partnership Deed Not a Ground to Disallow Partner’s Remuneration: ITAT Sets Aside ₹31.30 Lakh Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai Bench held that a mere clerical error or an inadvertent mistake in incorporating the updated limits of Section 40(b) in the partnership deed cannot...
![Clerical Error in Partnership Deed Not a Ground to Disallow Partner’s Remuneration: ITAT Sets Aside ₹31.30 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129454-clerical-error-partnership-deed-not-ground-disallow-partners-remuneration-itat-sets-aside-disallowance.webp "Clerical Error in Partnership Deed Not a Ground to Disallow Partner’s Remuneration: ITAT Sets Aside ₹31.30 Lakh Disallowance [Read Order]")
“Minuscule” Stock Gap No Defence: ITAT Sustains Section 69A Addition for Gold, Silver, Diamond Stock Discrepancy [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that a “minuscule” difference in stock of gold, silver, diamond..etc cannot be used as defence to avoid addition under Section...
![“Minuscule” Stock Gap No Defence: ITAT Sustains Section 69A Addition for Gold, Silver, Diamond Stock Discrepancy [Read Order]](https://images.taxscan.in/h-upload/2026/02/24/2126894-minuscule-stock-gap-no-defence-itat.webp "“Minuscule” Stock Gap No Defence: ITAT Sustains Section 69A Addition for Gold, Silver, Diamond Stock Discrepancy [Read Order]")
Multiple Floors in Same Redeveloped Building Qualify as ‘One Residential House’ for Section 54 : ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that multiple floors received by an assessee in a single redeveloped building would qualify as “one residential house” for the...
![Multiple Floors in Same Redeveloped Building Qualify as ‘One Residential House’ for Section 54 : ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/24/2126877-multiple-floors-in-same-redeveloped-building-qualify-tat-.webp "Multiple Floors in Same Redeveloped Building Qualify as ‘One Residential House’ for Section 54 : ITAT [Read Order]")
Various Appeals Filed by Aditya Birla Sun Life on Addition, Deduction and Disallowance Allowed: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, heard various appeals for Assessment Year(s) [AY] 2017-18, 2018-19, 2022-23, 2023-24 on issues such as addition, deductions and disallowance...
![Various Appeals Filed by Aditya Birla Sun Life on Addition, Deduction and Disallowance Allowed: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126110-aditya-birlajpg.webp "Various Appeals Filed by Aditya Birla Sun Life on Addition, Deduction and Disallowance Allowed: ITAT [Read Order]")