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
![AOs Independent Inquiry Cannot be Biased Towards SEBI Restrictions: ITAT Upholds Deletion of Addition in Income [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126000-itatmumbaitaxscanjpg.webp "AOs Independent Inquiry Cannot be Biased Towards SEBI Restrictions: ITAT Upholds Deletion of Addition in Income [Read Order]")
AO's Independent Inquiry Cannot be Biased Towards SEBI Restrictions: ITAT Upholds Deletion of Addition in Income [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, upheld the deletion of addition as had been done by the Commissioner of Income Tax (Appeals)...
![No Seized Documents Supporting Findings of AO: ITAT Mumbai Deletes Estimated Additions on alleged [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125075-no-seized-documents-supporting-findings-ao-itat-mumbai-estimated-bogus-transactions-taxscan.webp "No Seized Documents Supporting Findings of AO: ITAT Mumbai Deletes Estimated Additions on alleged [Read Order]")
![Advance Tax Delay Depends on Date of Electronic Payment, Not Credit Date: ITAT Quashes ₹1.23 Cr Interest on Dream11 Parent Co. [Read Order]](https://images.taxscan.in/h-upload/2026/02/08/2124277-advance-tax-delay-depends-electronic-payment-credit-itat-interest-on-dream11-parent-co-taxscan.webp "Advance Tax Delay Depends on Date of Electronic Payment, Not Credit Date: ITAT Quashes ₹1.23 Cr Interest on Dream11 Parent Co. [Read Order]")
![Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124005-disallowance-without-evidence-itat-taxscan.webp "Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]")
![Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/2123917-reimbursement-expenses-requires-fresh-examination-before-treating-international-transaction-itat-sets-aside-transfer-pricing-adjustment-taxscan.webp "Reimbursement of Expenses Requires Fresh Examination before Treating as International Transaction: ITAT sets aside Transfer Pricing Adjustment [Read Order]")
ITAT Orders Grant of Foreign Tax Credit as per Rule 128, Holds Procedural Lapses Cannot Cause Double Taxation Read Order []
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that foreign tax credit (FTC) cannot be denied merely on the ground of delay in filing Form 67, because the taxes were paid...
![ITAT Orders Grant of Foreign Tax Credit as per Rule 128, Holds Procedural Lapses Cannot Cause Double Taxation Read Order []](https://images.taxscan.in/h-upload/2026/02/05/2123912-itat-foreign-tax-credit-taxscan.webp "ITAT Orders Grant of Foreign Tax Credit as per Rule 128, Holds Procedural Lapses Cannot Cause Double Taxation Read Order []")
Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner Dismissed Appeal Without Deciding on Merits [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, allowed appeal as Commissioner of Income Tax (Appeals) (CIT(A)) dismissed appeal without deciding on merits, failing to consider documents...
![Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner Dismissed Appeal Without Deciding on Merits [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/2123876-statutory-duty-commissioner-consider-documents-filed-paper-book-taxscan.webp "Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner Dismissed Appeal Without Deciding on Merits [Read Order]")
No Profit in Intra-Group Sales, Not Liable for Commission Income: ITAT Rules in Avance Technologies Appeal [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that commission income cannot be assessed on circular intra-group transactions, upholding that no entity can earn profit from...
![No Profit in Intra-Group Sales, Not Liable for Commission Income: ITAT Rules in Avance Technologies Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/2119116-commission-income-taxscan-.webp "No Profit in Intra-Group Sales, Not Liable for Commission Income: ITAT Rules in Avance Technologies Appeal [Read Order]")
![AO Cannot make Additions on Issues Unrelated to Recorded Reopening Reasons: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/2118743-itat-mumbai-reopening-reasons-reopening-of-assessment-income-tax-reassessment-recorded-reasons-itat-reassessment-judgment-recorded-reopening-reasons-taxscan.webp "AO Cannot make Additions on Issues Unrelated to Recorded Reopening Reasons: ITAT [Read Order]")
Date of Share Transfer Determines “Holding Period”, Not Allotment Date: ITAT allows LTCG Exemption [Read Order]
The Mumbai Bench, Income Tax Appellate Tribunal (ITAT) held that for the purpose of determining the “holding period” of shares concerning eligibility for long-term capital gains (LTCG) exemption,...
![Date of Share Transfer Determines “Holding Period”, Not Allotment Date: ITAT allows LTCG Exemption [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/2118753-date-share-transfer-holding-period-allotment-itat-ltcg-exemption-taxscan.webp "Date of Share Transfer Determines “Holding Period”, Not Allotment Date: ITAT allows LTCG Exemption [Read Order]")