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
![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]")
Demonetization Cash Deposits with Explained Source Not Taxable under Income Tax Act: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that when source of the cash deposited to a bank account during the...
![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]](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]](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]](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]")
![Refund of Service Tax Paid Before GST Rollout: CESTAT Upholds Claim under Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Refund-Refund-of-Service-Tax-Service-Tax-Service-Tax-Paid-Before-GST-Rollout-taxscan.jpg "Refund of Service Tax Paid Before GST Rollout: CESTAT Upholds Claim under Finance Act [Read Order]")
Time-Barred Appeal u/s 128 of Customs Act: CESTAT Dismisses Appeal Due to Delay Beyond Deadline [Read Order]
The Mumbai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the appeal as time-barred under Section 128 of the Customs Act,1962 due to delay beyond the deadline. S.R....
![Time-Barred Appeal u/s 128 of Customs Act: CESTAT Dismisses Appeal Due to Delay Beyond Deadline [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Time-Barred-Appeal-Section-128-of-Customs-Act-Customs-Act-taxscan.jpg "Time-Barred Appeal u/s 128 of Customs Act: CESTAT Dismisses Appeal Due to Delay Beyond Deadline [Read Order]")
Allotments to Relatives Disputed: ITAT Remands Section 80-IB(10) Deduction Claim for Verification [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) remanded a matter involving a claim for deduction under Section 80-IB(10) of the Income Tax Act, 1961, for verification of alleged...
![Allotments to Relatives Disputed: ITAT Remands Section 80-IB(10) Deduction Claim for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Allotments-to-Relatives-Disputed-Relatives-Disputed-ITAT-taxscan.jpg "Allotments to Relatives Disputed: ITAT Remands Section 80-IB(10) Deduction Claim for Verification [Read Order]")