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
![Disallowance of ₹50.05 Lakh u/s 37(1): ITAT directs AO to verify Business Commencement [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Disallowance-ITAT-AO-verify-Business-Commencement-taxascan.jpg "Disallowance of ₹50.05 Lakh u/s 37(1): ITAT directs AO to verify Business Commencement [Read Order]")
Disallowance of ₹50.05 Lakh u/s 37(1): ITAT directs AO to verify Business Commencement [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to verify the commencement of business in the case of...
![ITAT grants Rs. 4.07 Crore Tax Exemption Despite Procedural Delay in Form 10BB Validation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-4.07-Crore-Tax-Exemption-Despite-Procedural-Delay-Form-10BB-Validation-taxscan.jpg "ITAT grants Rs. 4.07 Crore Tax Exemption Despite Procedural Delay in Form 10BB Validation [Read Order]")
![Validity of Penalty Proceedings u/s 270A: ITAT Finds CIT(A)s Decision Premature [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Penalty-ITAT-Income-Tax-taxscan.jpg "Validity of Penalty Proceedings u/s 270A: ITAT Finds CIT(A)s Decision Premature [Read Order]")
![Disallowance of Expenses u/s 14A: ITAT Allows Appeal Due to No Exempt Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Mumbai-ITAT-Allows-Appeal-Due-Exempt-Income-Taxscan.jpg "Disallowance of Expenses u/s 14A: ITAT Allows Appeal Due to No Exempt Income [Read Order]")
![Non-Reduction of Profit on Sale of Fixed Assets Adjustment: ITAT Upholds Remand for AO Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Non-Reduction-Profit-on-Sale-Fixed-Assets-Adjustment-ITAT-ITAT-Upholds-Remand-for-AO-Verification-AO-Verification-taxscan.jpg "Non-Reduction of Profit on Sale of Fixed Assets Adjustment: ITAT Upholds Remand for AO Verification [Read Order]")
ITAT Deletes Addition as Amount Was Already Declared as Business Income and No Evidence of Money Laundering [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition made under Section 68 of the Income Tax Act, 1961, holding that the amount was already declared as business income...
![ITAT Deletes Addition as Amount Was Already Declared as Business Income and No Evidence of Money Laundering [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Money-Laundering.jpg "ITAT Deletes Addition as Amount Was Already Declared as Business Income and No Evidence of Money Laundering [Read Order]")
![ITAT Directs Reassessment of Disputed Tax Deduction Claimed Under VSV Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Directs-Reassessment-Disputed-Tax-Deduction-Claimed-VSV-Scheme-TAXSCAN.jpg "ITAT Directs Reassessment of Disputed Tax Deduction Claimed Under VSV Scheme [Read Order]")
Assessee Entitled to S. 80IA(4)(iii) Deduction as No Violation of Scheme Conditions Found: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the assessee was entitled to a deduction under Section 80IA(4)(iii) of the Income Tax Act, 1961, as no violation of scheme...
![Assessee Entitled to S. 80IA(4)(iii) Deduction as No Violation of Scheme Conditions Found: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Income-Tax-Deduction-1.jpg "Assessee Entitled to S. 80IA(4)(iii) Deduction as No Violation of Scheme Conditions Found: ITAT [Read Order]")
Payment for Administrative Support Services Do Not Qualify as Fees for Technical Services Under India-UK DTAA: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that payments received in lieu of administrative support services do not qualify as fees for technical services under the India-UK...
![Payment for Administrative Support Services Do Not Qualify as Fees for Technical Services Under India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Payment-for-Administrative-Support-Services-Administrative-Support-Administrative-Support-Services-Technical-Services-India-UK-DTAA-ITAT-taxscan.jpg "Payment for Administrative Support Services Do Not Qualify as Fees for Technical Services Under India-UK DTAA: ITAT [Read Order]")
![Reimbursement of Expenses Not Taxable as FTS Under Article 13(4) of India-UK Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/India-UK-Treaty.jpg "Reimbursement of Expenses Not Taxable as FTS Under Article 13(4) of India-UK Treaty: ITAT [Read Order]")
![ITAT Grants Section 80IA Deduction, Recognizes Infrastructure Development Role [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Deduction-ITAT-Income-Tax-taxscan.webp "ITAT Grants Section 80IA Deduction, Recognizes Infrastructure Development Role [Read Order]")
![ITAT Quashes Reassessment as AO Fails to Address Objections in Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Reassessment-as-AO-Address-Objections-Proceedings-taxscan.jpg "ITAT Quashes Reassessment as AO Fails to Address Objections in Proceedings [Read Order]")