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
![Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095383-cash-deposit-demonetization-itat-addition-cbdt-guidelines-taxscan.webp "Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]")
Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has held that reconsideration of demonetisation period cash deposits already examined in...
![Profit from Shop Sale Disputed as Business or Capital Gain: ITAT Remits Matter to AO to Verify and Reconsider Partners Salary [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095215-profit-from-shop-sale-shop-sale-business-or-capital-gain-capital-gain-taxscan.webp "Profit from Shop Sale Disputed as Business or Capital Gain: ITAT Remits Matter to AO to Verify and Reconsider Partners Salary [Read Order]")
![Rejection of 12AB Registration for Overseas Fund Use: ITAT Restores Matter to CIT(E) for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095212-12ab-rejection-taxscan.webp "Rejection of 12AB Registration for Overseas Fund Use: ITAT Restores Matter to CIT(E) for Fresh Adjudication [Read Order]")
![AO Disallows ₹1.75 Crore Donation u/s 35AC: ITAT Allows Deduction, Citing Valid Approval at Time of Donation [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094877-itat-itat-allows-deduction-donation-deduction-citing-valid-approval-taxscan.webp "AO Disallows ₹1.75 Crore Donation u/s 35AC: ITAT Allows Deduction, Citing Valid Approval at Time of Donation [Read Order]")
Disallowance of ₹22.18Cr Manpower Service Payment: ITAT Deletes Addition made on Shapoorji Pallonji and Company on Genuine Payments with TDS [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue's appeal against the Commissioner of Income Tax (Appeals)'s [CIT(A)] order, which had deleted a disallowance of...
![Disallowance of ₹22.18Cr Manpower Service Payment: ITAT Deletes Addition made on Shapoorji Pallonji and Company on Genuine Payments with TDS [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094332-disallowance-manpower-service-manpower-service-payment-taxscan.webp "Disallowance of ₹22.18Cr Manpower Service Payment: ITAT Deletes Addition made on Shapoorji Pallonji and Company on Genuine Payments with TDS [Read Order]")
Relief to LIC Mutual Fund: ITAT Sets Aside PCIT's Section 263 Order for Non-speaking Order [Read Order]
In a ruling in favour of LIC Mutual Fund, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) set aside the Principal Commissioner of Income Tax (PCIT)'s revision order under Section 263 of...
![Relief to LIC Mutual Fund: ITAT Sets Aside PCITs Section 263 Order for Non-speaking Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094279-lic-taxscan.webp "Relief to LIC Mutual Fund: ITAT Sets Aside PCITs Section 263 Order for Non-speaking Order [Read Order]")
Contradictory Approach of AO Invalidates S.154 Jurisdiction: ITAT Deletes ₹2.06 Crore Expense Disallowance in Property Developer's Income Tax Appeal [Read Order]
The bench of the Income Tax Appellate Tribunal, Mumbai, has held that disallowance of ₹2.06 crore under Section 154 of the Income Tax Act, 1961, was unsustainable, as the provision for expenses...
![Contradictory Approach of AO Invalidates S.154 Jurisdiction: ITAT Deletes ₹2.06 Crore Expense Disallowance in Property Developers Income Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094223-itat-mumbai-section-154-rectification-taxscan.webp "Contradictory Approach of AO Invalidates S.154 Jurisdiction: ITAT Deletes ₹2.06 Crore Expense Disallowance in Property Developers Income Tax Appeal [Read Order]")
Wrong Sub-Clause Selected in Form 10AB u/s 80G(5): ITAT Restores Matter to CIT(E) for Fresh Consideration [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) restored matter to the Commissioner of Income Tax (Exemption)[CIT(E)] after finding that the rejection of a fund approval application...
![Wrong Sub-Clause Selected in Form 10AB u/s 80G(5): ITAT Restores Matter to CIT(E) for Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093545-itat-weekly-round-up-itat-income-tax-income-tax-act-weekly-round-up-taxscan.webp "Wrong Sub-Clause Selected in Form 10AB u/s 80G(5): ITAT Restores Matter to CIT(E) for Fresh Consideration [Read Order]")
ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the ESOP allowance by the AO is not erroneous and the CSR deduction under Section 80G is beyond the revisionary powers of the...
![ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093404-esop-expenditure-esop-expenditure-itat-deduction-taxscan.webp "ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]")
Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]’s restriction of additions to 1% in a client code modification case, noting that the...
![Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093494-broker-taxscan.webp "Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]")
![ITAT Orders Fresh Probe into ₹3.17 Crore Cash Deposits in Egg Trade [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2093071-itat-orders-cash-deposits-egg-trade-taxscan.webp "ITAT Orders Fresh Probe into ₹3.17 Crore Cash Deposits in Egg Trade [Read Order]")