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 for Vodafone West Ltd: ITAT Deletes Disallowance of Depreciation on Passive Infrastructure Transfer, Rules it to be a Valid Gift [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/2111976-81b8360e-5f3e-4c6e-be34-f39d728a5b0a.webp "Relief for Vodafone West Ltd: ITAT Deletes Disallowance of Depreciation on Passive Infrastructure Transfer, Rules it to be a Valid Gift [Read Order]")
Relief for Vodafone West Ltd: ITAT Deletes Disallowance of Depreciation on Passive Infrastructure Transfer, Rules it to be a Valid Gift [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) set aside the disallowance of depreciation amounting to ₹31.60 crores on Passive...
![ITAT Remands 26AS Mismatch to AO for Verification of Actual Receipts and TDS Credits for Accurate Income Reporting [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/2108711-itat-directs-re-adjudication-taxscan.webp "ITAT Remands 26AS Mismatch to AO for Verification of Actual Receipts and TDS Credits for Accurate Income Reporting [Read Order]")
![ITAT Upholds Assessee’s Consistent 70:30 Allocation of Sales Promotion and Financial Expenses Between Revenue and Capital Work-in-Progress [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/2108710-itat-assessee-sales-promotion-financial-expenses-revenue-capital-taxscan.webp "ITAT Upholds Assessee’s Consistent 70:30 Allocation of Sales Promotion and Financial Expenses Between Revenue and Capital Work-in-Progress [Read Order]")
![ITAT Upholds 153C Assessments but Deletes Cash Payment Additions for Lack of Corroboration and No Cross-Examination [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/2108707-cash-payment-taxscan.jfif "ITAT Upholds 153C Assessments but Deletes Cash Payment Additions for Lack of Corroboration and No Cross-Examination [Read Order]")
![Preity Good News!’ ITAT Quashes ₹10.84 Cr Income Tax Addition against Bollywood Actress Preity Zinta [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/2109886-d6e09dab-5caa-41e2-8a12-3633fad29303.webp "Preity Good News!’ ITAT Quashes ₹10.84 Cr Income Tax Addition against Bollywood Actress Preity Zinta [Read Order]")
MAT u/s 115JB Inapplicable to Banks: ITAT affirms Deletion of ₹305.49 Cr Penalty on Central Bank [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the Revenue’s appeal and upheld the deletion of a penalty of ₹305,49,63,285 imposed on Central Bank of India, after holding...
![MAT u/s 115JB Inapplicable to Banks: ITAT affirms Deletion of ₹305.49 Cr Penalty on Central Bank [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/2108717-itat-mumbai-central-bank-taxscan.webp "MAT u/s 115JB Inapplicable to Banks: ITAT affirms Deletion of ₹305.49 Cr Penalty on Central Bank [Read Order]")
WhatsApp Chat Between Buyer’s Son and Accountant Has No Evidentiary Value Without 65B Certificate: ITAT deletes S.69A Addition [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal, held that an unverified WhatsApp chat recovered from a third party could not form the basis of an addition under Section 69A of the Income Tax...
![WhatsApp Chat Between Buyer’s Son and Accountant Has No Evidentiary Value Without 65B Certificate: ITAT deletes S.69A Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/24/2107539-whatsapp-chat-itat-taxscan.webp "WhatsApp Chat Between Buyer’s Son and Accountant Has No Evidentiary Value Without 65B Certificate: ITAT deletes S.69A Addition [Read Order]")
Goodwill Arising on Amalgamation Qualifies as Intangible Asset Eligible for Depreciation u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Mumbai upheld the allowability of depreciation on goodwill arising from a scheme of amalgamation, holding that such goodwill constitutes an...
![Goodwill Arising on Amalgamation Qualifies as Intangible Asset Eligible for Depreciation u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/2106016-itat-ruling-goodwill-asset-taxscan-.webp "Goodwill Arising on Amalgamation Qualifies as Intangible Asset Eligible for Depreciation u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]")
Disallowance of Stock Write-Down u/s 37(1) without Examining Evidence Unjustified: ITAT Remands Matter for Fresh Adjudication [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai Bench set aside the order of the CIT(A), and remanded the matter for fresh adjudication as the disallowance of the stock...
![Disallowance of Stock Write-Down u/s 37(1) without Examining Evidence Unjustified: ITAT Remands Matter for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/2106038-itat-disallowance-of-stock-write-down-itat-remands-matter-for-fresh-adjudication-taxscan.webp "Disallowance of Stock Write-Down u/s 37(1) without Examining Evidence Unjustified: ITAT Remands Matter for Fresh Adjudication [Read Order]")
Individual Members Occupying Flats Not a Housing Society: ITAT confirms Tax Liability on Development Rights [Read Order]
In a ruling affirming that individual members occupying flats, not the housing society, are liable for tax on development rights, the Income Tax Appellate Tribunal (ITAT) Mumbai Bench dismissed the...
![Individual Members Occupying Flats Not a Housing Society: ITAT confirms Tax Liability on Development Rights [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/2106427-flats-housing-society-itat-tax-liability-development-rights-taxscan.webp "Individual Members Occupying Flats Not a Housing Society: ITAT confirms Tax Liability on Development Rights [Read Order]")
Assessee Entitled to TDS Credit on Salary Income Even if Not Fully Reflected in Form 26AS: ITAT allows Claim based on Form 16 [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Bench at Mumbai, directed the Assessing Officer (AO) to grant full Tax Deducted at Source (TDS) credit of ₹14,78,140 to the assessee, for...
![Assessee Entitled to TDS Credit on Salary Income Even if Not Fully Reflected in Form 26AS: ITAT allows Claim based on Form 16 [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/2106065-itat-mumbai-tax-deducted-at-source-assessee-entitled-to-tds-form-16-taxscan.webp "Assessee Entitled to TDS Credit on Salary Income Even if Not Fully Reflected in Form 26AS: ITAT allows Claim based on Form 16 [Read Order]")
Wrong Tax Advice Not a ‘Sufficient Cause’ for 1,370-Day Delay: ITAT Says Assessee Cannot Shift Entire Blame to Consultant [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has dismissed the appeal on grounds of an inordinate delay of 1,370 days in filing, holding that the assessee’s reliance on its...
![Wrong Tax Advice Not a ‘Sufficient Cause’ for 1,370-Day Delay: ITAT Says Assessee Cannot Shift Entire Blame to Consultant [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/2105140-income-tax-taxscan.webp "Wrong Tax Advice Not a ‘Sufficient Cause’ for 1,370-Day Delay: ITAT Says Assessee Cannot Shift Entire Blame to Consultant [Read Order]")