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
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIX]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117361-annual-income-tax-case-digest-itat-decisions-2025-part-xix-taxscan.jfif "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIX]")
Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIX]
This annual round-up analytically summarises the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported on...
![Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in Asia Today Ltd Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117277-itat-mumbai-rules-asia-today-ltd-case-taxscan.jfif "Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in Asia Today Ltd Case [Read Order]")
![Interest-Free Advances from Share Capital Don not Attract Notional Tax: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/250x150_2116709-interest-free-advance-share-capital-taxscan.jfif "Interest-Free Advances from Share Capital Don not Attract Notional Tax: ITAT [Read Order]")
![Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115691-itat-remands-for-verification-site-image.webp "Housing Society Not Liable to pay Income Tax if Members Paid Capital Gain: ITAT Remands for verification [Read Order]")
![S. 80P Benefits cannot be Denied to Registered Housing Society in absence of Cancellation by Registrar: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115696-benefits-cannot-denied-registered-housing-society-absence-cancellation-registrar-itat-deletes-addition-taxscan.webp "S. 80P Benefits cannot be Denied to Registered Housing Society in absence of Cancellation by Registrar: ITAT Deletes Addition [Read Order]")
Payments by Developer on Behalf of Housing Society Not Taxable as ‘Income from Other Sources’: ITAT [Read Order[
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that expenditures discharged by a re-developer for statutory fees and site infrastructure did not constitute "Income from other...
IGST Refund on Zero-Rated Exports Not Income: ITAT Remands Matter for Limited Verification of Refund Ledger [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) ruled that IntegratedGoods and Services Tax (IGST) refunds on zero-rated exports should not be treated as taxable income, provided they...
![IGST Refund on Zero-Rated Exports Not Income: ITAT Remands Matter for Limited Verification of Refund Ledger [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115702-igst-refund-zero-rated-exports-not-income-itat-remands-matter-limited-verification-refund-ledger-taxscan.webp "IGST Refund on Zero-Rated Exports Not Income: ITAT Remands Matter for Limited Verification of Refund Ledger [Read Order]")
Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT), has ruled that receipts from ancillary software support services linked to the distribution of software licences cannot be characterised...
![Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114824-dtaa-india-singapore-ancillary-software-support-technical-services-itat-mumbai-income-tax-addition-india-singapore-dtaa-taxscan.webp "Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]")
ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) affirmed that the deletion of additions made under Section 68 of the Income Tax Act, 1961 was proper because verification of share premium...
![ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114752-itat-upholds-deletion-share-premium-addition-investors-verification-taxscan.webp "ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]")
Relief to Reliance Power: ITAT rejects Income tax Dept’s Challenge to Reduced S. 14A Disallowance [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the Income Tax Department's appeal against Reliance Power Ltd., upholding the relief granted by the Commissioner of...
![Relief to Reliance Power: ITAT rejects Income tax Dept’s Challenge to Reduced S. 14A Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114132-reliance-power-itat-taxscan.jfif "Relief to Reliance Power: ITAT rejects Income tax Dept’s Challenge to Reduced S. 14A Disallowance [Read Order]")
Mutual Fund Stock-in-Trade Investments Must Be Excluded while Computing Disallowance u/s 14A: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ), held that mutual fund investments treated as stock-in-trade must be excluded while computing disallowance under Section 14A of the Income...
![Mutual Fund Stock-in-Trade Investments Must Be Excluded while Computing Disallowance u/s 14A: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113723-mutual-fund-stock-trade-investments-computing-disallowance-14a-itat-taxscan.webp "Mutual Fund Stock-in-Trade Investments Must Be Excluded while Computing Disallowance u/s 14A: ITAT [Read Order]")
11.54% TDS on NRI Share Transfers u/s 112(1)(c)(iii): ITAT Rejects Revenue’s ₹2.37 Crore Default Claim Against Godrej Agrovet [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT), held that lower deduction rate of 11.54% under Section 112(1)(c)(iii) of the Income Tax Act, 1961 on long-term capital gains arising...
![11.54% TDS on NRI Share Transfers u/s 112(1)(c)(iii): ITAT Rejects Revenue’s ₹2.37 Crore Default Claim Against Godrej Agrovet [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113749-tds-nri-share-transfers-itat-rejects-revenue-default-claim-godrej-agrovet-taxscan.webp "11.54% TDS on NRI Share Transfers u/s 112(1)(c)(iii): ITAT Rejects Revenue’s ₹2.37 Crore Default Claim Against Godrej Agrovet [Read Order]")