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
![Relief to Kotak Mahindra Life Insurance: ITAT Confirms Deletion of Negative Reserve Addition in Insurance Business [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Kotak-Mahindra-Life-Insurance-ITAT-Insurance-Business-taxscan.jpg "Relief to Kotak Mahindra Life Insurance: ITAT Confirms Deletion of Negative Reserve Addition in Insurance Business [Read Order]")
Relief to Kotak Mahindra Life Insurance: ITAT Confirms Deletion of Negative Reserve Addition in Insurance Business [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) in the Kotak Mahindra Insurance case upheld the deletion of negative reserve addition in...
![ITAT Condones 2202-Day Delay in Appeal Filing, due to Bona Fide Belief in Rectification u/s 154 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/itat-itat-mumbai-Delay-in-Appeal-Filing-Filing-Appeal-taxscan.jpg "ITAT Condones 2202-Day Delay in Appeal Filing, due to Bona Fide Belief in Rectification u/s 154 [Read Order]")
![Addition u/s 69A made by AO without Bringing any Concrete Evidence Incriminating the assessee not Sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/concrete-evidence-evidence-evidence-incriminating-assessee-not-sustainablesee-ITAT-not-sustainable-Addition-Section-69A-taxscan.jpg "Addition u/s 69A made by AO without Bringing any Concrete Evidence Incriminating the assessee not Sustainable: ITAT [Read Order]")
![Lack of Proof of Notice Service: ITAT sets aside CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Notice-Service-Income-Tax-taxscan.jpeg "Lack of Proof of Notice Service: ITAT sets aside CIT(A) Order [Read Order]")
![Disallowance of deduction made u/s 80P Beyond Scope of Section 143(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Disallowance-Disallowance-of-deduction-Income-Tax-taxscan.jpg "Disallowance of deduction made u/s 80P Beyond Scope of Section 143(1): ITAT [Read Order]")
![ITAT Deletes Penalty u/s 271(1)(c) on Estimated GP Addition for Alleged Bogus Purchases [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Boqus-Purchases.jpg "ITAT Deletes Penalty u/s 271(1)(c) on Estimated GP Addition for Alleged Bogus Purchases [Read Order]")
ITAT Sets Aside CIT(A) Order, Restores Case for Fresh Adjudication due to Erroneous Declaration of Assessment Order as Void Ab-Initio [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai Bench, comprising Om Prakash Kant (Accountant Member) and Sunil Kumar Singh (Judicial Member), has set aside the order of the Commissioner of Income...
![ITAT Sets Aside CIT(A) Order, Restores Case for Fresh Adjudication due to Erroneous Declaration of Assessment Order as Void Ab-Initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Mumbai-CITA-Erroneous-Declaration-of-Assessment-Order-TAXSCAN.jpg "ITAT Sets Aside CIT(A) Order, Restores Case for Fresh Adjudication due to Erroneous Declaration of Assessment Order as Void Ab-Initio [Read Order]")
Incorrect Section Code No Grounds for Rejection: Mumbai ITAT Orders CIT(E) to Grant Final Approval u/s 80G [Read Order]
In a landmark ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai Bench has directed the Commissioner of Income Tax (Exemption) CIT(E), to reconsider the application of a Trust for final...
![Incorrect Section Code No Grounds for Rejection: Mumbai ITAT Orders CIT(E) to Grant Final Approval u/s 80G [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Mumbai-ITAT-Orders-CITE-ITAT-Orders-Taxscan.jpg "Incorrect Section Code No Grounds for Rejection: Mumbai ITAT Orders CIT(E) to Grant Final Approval u/s 80G [Read Order]")
No Interference with Trading Results and Gross Profits if Proof of Sales, Purchases, Quantity, Delivery, and Payment are Provided: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) while adjudicating a issue pertaining to additions based on alleged bogus purchases ruled that the trading results and gross profits...
![No Interference with Trading Results and Gross Profits if Proof of Sales, Purchases, Quantity, Delivery, and Payment are Provided: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Mumbai-Trading-Results-Taxscan-.jpg "No Interference with Trading Results and Gross Profits if Proof of Sales, Purchases, Quantity, Delivery, and Payment are Provided: ITAT [Read Order]")
Compensation Paid for Project Delays in Real Estate Business is Deductible Expense: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that compensation paid for project delays in the real estate business is a deductible expense as it was an expense incurred in the...
![Compensation Paid for Project Delays in Real Estate Business is Deductible Expense: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Compensation-Paid-for-Project-Project-Delays-Project-Delays-in-Real-Estate-Business-Real-Estate-Business-Real-Estate-Business-is-Deductible-Expense-Deductible-Expense-ITAT-taxscan.jpg "Compensation Paid for Project Delays in Real Estate Business is Deductible Expense: ITAT [Read Order]")
ITAT Holds Service Receipts Not Taxable as FTS under India-Singapore DTAA due to Lack of Knowledge Transfer [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that service receipts from maintenance, support, and additional services provided by the assessee were not taxable as fees for technical...
![ITAT Holds Service Receipts Not Taxable as FTS under India-Singapore DTAA due to Lack of Knowledge Transfer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Mumbai-ITAT-Holds-Service-Receipts-taxable-as-FTS-Taxscan.jpg "ITAT Holds Service Receipts Not Taxable as FTS under India-Singapore DTAA due to Lack of Knowledge Transfer [Read Order]")
![Penalty u/s 271(1)(c) Unjustified on Ad-Hoc Estimated Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/TAT-ITAT-Mumbai-Penalty-Estimated-Income-Taxscan.jpg "Penalty u/s 271(1)(c) Unjustified on Ad-Hoc Estimated Income: ITAT [Read Order]")