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
![Hawala Transactions: ITAT Upholds Addition on Bogus Purchases Due to Absence of Evidence to Rebut [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Hawala-Transactions-ITAT-ITAT-Upholds-Addition-Bogus-Purchases-taxscan.jpg "Hawala Transactions: ITAT Upholds Addition on Bogus Purchases Due to Absence of Evidence to Rebut [Read Order]")
Hawala Transactions: ITAT Upholds Addition on Bogus Purchases Due to Absence of Evidence to Rebut [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the addition of Rs. 74,61,350 made by the Assessing Officer (AO) , being 25% of...
![Relief to Tata Chemicals: ITAT Allows Deduction of ₹156 crores Interest on Loan Utilized for Overseas Investment u/s 36 (1) (iii) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-to-Tata-Chemicals-Tata-Chemicals-ITAT-taxscan.jpg "Relief to Tata Chemicals: ITAT Allows Deduction of ₹156 crores Interest on Loan Utilized for Overseas Investment u/s 36 (1) (iii) [Read Order]")
![CIT(E) Rejects Trust’s Registration Regularisation Filed Under Incorrect Provision due to Portal Issue Without SCN: ITAT remands Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Bangalore-Assessments-Tax-Exemption-Taxscan.jpg "CIT(E) Rejects Trust’s Registration Regularisation Filed Under Incorrect Provision due to Portal Issue Without SCN: ITAT remands Case [Read Order]")
![Demonetization Cash Deposits with Explained Source Not Taxable under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Demonetization-1-1.jpg "Demonetization Cash Deposits with Explained Source Not Taxable under Income Tax Act: ITAT [Read Order]")
![Disallowance for Contractual Penalties Deducted by Government Authorities: ITAT Allows Deduction as Business Expenditure u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Disallowance-business-expenditure-TAXSCAN.jpg "Disallowance for Contractual Penalties Deducted by Government Authorities: ITAT Allows Deduction as Business Expenditure u/s 37(1) [Read Order]")
Taxpayer Can Claim DTAA Exemption for Pre-April 2017 Gains and Still Carry Forward Post-April 2017 Losses Under Income Tax Act [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that a taxpayer can avail capital gains exemption under the India-Mauritius Double Taxation Avoidance Agreement (DTAA) for shares...
![Taxpayer Can Claim DTAA Exemption for Pre-April 2017 Gains and Still Carry Forward Post-April 2017 Losses Under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Taxpayer-Can-Claim-DTAA-DTAA-DTAA-Exemption-taxscan.jpg "Taxpayer Can Claim DTAA Exemption for Pre-April 2017 Gains and Still Carry Forward Post-April 2017 Losses Under Income Tax Act [Read Order]")
AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) , Mumbai Bench, has held that an addition under Section 69A of the Income Tax Act, 1961 cannot be sustained solely on the basis of a WhatsApp image found on...
![AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Mumbai-Section-69A-income-tax-act-TAXSCAN.webp "AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]")
Mere Non-Appearance of Directors Cannot Justify Additions When Documentary Compliance is Complete: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that mere non-appearance of directors does not justify additions under Section 68 of the Income Tax Act, 1961, when the assessee has...
![Mere Non-Appearance of Directors Cannot Justify Additions When Documentary Compliance is Complete: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/itat-itat-roundup-weeklyrounup-taxscan-.jpg "Mere Non-Appearance of Directors Cannot Justify Additions When Documentary Compliance is Complete: ITAT [Read Order]")
![ITAT Allows Rs. 1.3 Crore LTCG Exemption to Husband-Wife Despite Sale of 2 Properties [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Mumbai-LTCG-Exemption-ITAT-allows-LTCG-exemption-TAXSCAN.jpg "ITAT Allows Rs. 1.3 Crore LTCG Exemption to Husband-Wife Despite Sale of 2 Properties [Read Order]")
ITAT quashes Impugned Additions imposed in “Injudicious Manner”, reprimands Lack of Requisite Care [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) expressed strong dissatisfaction with the careless conduct of the Faceless Assessing Officer (AO) and the Faceless Commissioner of Income...
![ITAT quashes Impugned Additions imposed in “Injudicious Manner”, reprimands Lack of Requisite Care [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Impugned-Additions-imposed-Injudicious-Manner-reprimands-Lack-Requisite-Care-taxscan.webp "ITAT quashes Impugned Additions imposed in “Injudicious Manner”, reprimands Lack of Requisite Care [Read Order]")
India-UAE DTAA Prevails: ITAT Allows 100% Deduction for Head Office Expenses, Bypasses Section 44C Restrictions [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the limitation under Section 44C of the Income Tax Act, 1961, is overridden by the provisions of the India-UAE Double...
![India-UAE DTAA Prevails: ITAT Allows 100% Deduction for Head Office Expenses, Bypasses Section 44C Restrictions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/India-UAE-DTAA-site-img.jpg "India-UAE DTAA Prevails: ITAT Allows 100% Deduction for Head Office Expenses, Bypasses Section 44C Restrictions [Read Order]")
Pharmacy Income Not Separate Business, Exempt u/s 11: ITAT grants Relief to Charitable Hospital [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that income earned from a pharmacy and chemist shop operated within a hospital is not a separate business activity, but rather...
![Pharmacy Income Not Separate Business, Exempt u/s 11: ITAT grants Relief to Charitable Hospital [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Pharmacy-Income-Separate-Business-ITAT-ITAT-grants-Relief-taxscan.jpg "Pharmacy Income Not Separate Business, Exempt u/s 11: ITAT grants Relief to Charitable Hospital [Read Order]")