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
![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/2025/12/29/2115696-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]")
S. 80P Benefits cannot be Denied to Registered Housing Society in absence of Cancellation by Registrar: ITAT Deletes Addition [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the benefits under Section 80P cannot be denied to registered housing...
![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/2025/12/29/2115702-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]](https://images.taxscan.in/h-upload/2025/12/25/2114824-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]](https://images.taxscan.in/h-upload/2025/12/25/2114752-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/2025/12/23/2114132-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/2025/12/22/2113723-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/2025/12/22/2113749-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]")
What You See isn’t What You Pay: ITAT Rules High Tag Prices in Jewellery is Sales Strategy, Not Tax Evasion, Deletes Addition [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that high/inflated “tag prices” displayed on jewellery items are part of a common sales and marketing strategy in the...
![What You See isn’t What You Pay: ITAT Rules High Tag Prices in Jewellery is Sales Strategy, Not Tax Evasion, Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/2112322-itat-quashes-assessment-order-and-penalty-taxscan.webp "What You See isn’t What You Pay: ITAT Rules High Tag Prices in Jewellery is Sales Strategy, Not Tax Evasion, Deletes Addition [Read Order]")
Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of deduction claimed under section 80 IA of the Income Tax Act, 1961, in respect of Service From India Scheme...
![Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/2112002-relief-vodafone-west-ltd-itat-deduction-sfis-income-cites-language-taxscan.webp "Relief for Vodafone West Ltd: ITAT Allows Deduction u/s 80IA on SFIS Income, Cites Broader Language of S. 80IA(2A) [Read Order]")
Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not 'Commission' [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹71,82,87,365 made under section 40(a)(ia) and ruling that the trade discount given to prepaid distributors does ...
![Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not Commission [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/2111998-relief-vodafone-west-ltd-itat-deletes-addition-trade-discount-rules-trade-discount-prepaid-distributors-not-commission-taxscan.webp "Relief for Vodafone West Ltd: ITAT Deletes Addition on Trade Discount, Rules Trade Discount to Prepaid Distributors is Not Commission [Read Order]")
Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of roaming charges amounting to ₹64,81,13,995 claimed by ruling that the non-deduction of tax on these payments ...
![Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/2112001-itat-mumbai-vodafone-disallowance-roaming-charges-citing-binding-precedent-non-deduction-of-tax-taxscan.webp "Vodafone West Ltd Gets Relief: ITAT Deletes Disallowance of Roaming Charges, Citing Binding Precedent on Non-Deduction of Tax [Read Order]")