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
![ITAT Annual Digest 2023 [Part-10]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-cases-2023-Annual-tax-analysis-Income-tax-appeals-ITAT-decisions-2023-ITAT-Annual-Digest-2023-ITAT-stories-taxscan.jpg "ITAT Annual Digest 2023 [Part-10]")
ITAT Annual Digest 2023 [Part-10]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in Sai Prerana Co-op. Credit Society Ltd vs Income Tax...
![ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Mumbai-Condonation-of-Delay-Return-of-Income-Readjudication-Income-Tax-Filing-income-tax-return-Income-tax-return-taxscan.jpg "ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]")
![Sale and Purchase of Immovable Property not disclosed in Original Return: ITAT upholds Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Sale-and-Purchase-Immovable-Property-Original-Return-ITAT-Reassessment-Proceedings-TAXSCAN.jpg "Sale and Purchase of Immovable Property not disclosed in Original Return: ITAT upholds Reassessment Proceedings [Read Order]")
![ITAT Annual Case Digest 2023 [Part 3]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Case-Digest-2023-Part-3-TAXSCAN.jpg "ITAT Annual Case Digest 2023 [Part 3]")
![ITAT Annual Digest 2023 [Part 1]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-2023-taxscan.jpg "ITAT Annual Digest 2023 [Part 1]")
![Sponsorship amount paid by IOCL to Global Cricket Corporation is not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Sponsorship-IOCL-indian-oil-corporation-Global-Cricket-Corporation-Royalty-ITAT-TAXSCAN.jpg "Sponsorship amount paid by IOCL to Global Cricket Corporation is not Royalty: ITAT [Read Order]")
No assessment order can be passed in name of amalgamating company not in existence at time of issuance of notice: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that no assessment order could be passed in the name of the amalgamating company, which was not in existence at the time of the issuance...
Disallowance u/s 14A IT Act shall not be made when no exempt Income is earned by Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that the disallowance under Section 14A of the Income Tax Act, 1961, should not be made since there is no exempt income earned by the...
![Disallowance u/s 14A IT Act shall not be made when no exempt Income is earned by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Disallowance-IT-Act-Income-Itat-Mumbai-Income-Tax-Act-TAXSCAN.jpg "Disallowance u/s 14A IT Act shall not be made when no exempt Income is earned by Assessee [Read Order]")
Date of acquisition of property to be considered for computing capital gain: ITAT deletes addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that the date of acquisition of the property should be considered for computing capital gain. Thus, the bench deleted the addition made by...
![Date of acquisition of property to be considered for computing capital gain: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-35.jpg "Date of acquisition of property to be considered for computing capital gain: ITAT deletes addition [Read Order]")
ITAT directs to recompute ALP of international transactions carried out by ICICI Bank pertaining to adjustment towards back office support services [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, directed the re-computation of the Arm Length Price (ALP) for international transactions conducted by ICICI Bank related to adjustments for...
![ITAT directs to recompute ALP of international transactions carried out by ICICI Bank pertaining to adjustment towards back office support services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-13.jpg "ITAT directs to recompute ALP of international transactions carried out by ICICI Bank pertaining to adjustment towards back office support services [Read Order]")
ITAT directs readjudication in respect of condonation of delay in filing appeal due to treatment of ill-health of wife [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, directed readjudication in respect of condonation of delay in filing the appeal due to the ill-health treatment of the wife. The assessee,...
![ITAT directs readjudication in respect of condonation of delay in filing appeal due to treatment of ill-health of wife [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-Mumbai-readjudication-condonation-of-delay-filing-appeal-delay-in-filing-appeal-taxscan.jpg "ITAT directs readjudication in respect of condonation of delay in filing appeal due to treatment of ill-health of wife [Read Order]")