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
![No Disallowance u/s 37 of Income Tax Act can be made on Expenditure of Advertisement and Sales Promotion in Absence of Evidence that Benefit Third Party: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Disallowance-Income-Tax-Act-Expenditure-Advertisement-and-Sales-Promotion-Absence-of-Evidence-that-Benefit-Third-Party-ITAT.jpg "No Disallowance u/s 37 of Income Tax Act can be made on Expenditure of Advertisement and Sales Promotion in Absence of Evidence that Benefit Third Party: ITAT [Read Order]")
No Disallowance u/s 37 of Income Tax Act can be made on Expenditure of Advertisement and Sales Promotion in Absence of Evidence that Benefit Third Party: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that in absence of any evidence placed by the Assesing Officer(AO) that the expenditure...
![ESOP is Revenue Expenditure: ITAT Deletes Disallowance Against Cleartrip [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ESOP-is-Revenue-Expenditure-ITAT-Deletes-Disallowance-Against-Cleartrip-TAXSCAN.jpg "ESOP is Revenue Expenditure: ITAT Deletes Disallowance Against Cleartrip [Read Order]")
![Provisions of Section 43CA of Income Tax Act not Applicable to Agreement to Sale Entered and Part Payment received Prior to 01.04.2014: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Provisions-Income-Tax-Act-Agreement-Agreement-to-Sale-Payment-ITAT-taxscan.jpg "Provisions of Section 43CA of Income Tax Act not Applicable to Agreement to Sale Entered and Part Payment received Prior to 01.04.2014: ITAT [Read Order]")
![Failure to appear Before CIT(A) in spite of sending six notices: ITAT imposes Cost of ₹5,500 on Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-Failure-to-appear-Before-CITA-in-spite-of-sending-six-notices-CITA-notices-taxscan.jpg "Failure to appear Before CIT(A) in spite of sending six notices: ITAT imposes Cost of ₹5,500 on Assessee [Read Order]")
![Rental Income received from Agricultural Land shall be exempt from Tax and be treated as Agricultural Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Rental-Income-Rental-Income-received-from-Agricultural-Land-Agricultural-Land-Tax-Agricultural-Income-taxscan.jpg "Rental Income received from Agricultural Land shall be exempt from Tax and be treated as Agricultural Income: ITAT [Read Order]")
![Levy of Penalty u/s 271AAB of Income Tax Act is not Mandatory or Automatic: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Levy-Penalty-Income-Tax-Act-Mandatory-Automatic-ITAT-taxscan.jpg "Levy of Penalty u/s 271AAB of Income Tax Act is not Mandatory or Automatic: ITAT [Read Order]")
Change in Individual Shareholding of Shareholders doesn't attract Section 79 of Income Tax Act: ITAT Allows Set off of Brought Forward Lossess [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) allowed set off of brought forward losses by holding that change in individual shareholding of the shareholders would also not attract the...
![Change in Individual Shareholding of Shareholders doesnt attract Section 79 of Income Tax Act: ITAT Allows Set off of Brought Forward Lossess [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Change-Individual-Shareholding-Shareholders-attract-Income-Tax-Act-ITAT-Allows-Set-off-Brought-Forward-Lossess-taxscan.jpg "Change in Individual Shareholding of Shareholders doesnt attract Section 79 of Income Tax Act: ITAT Allows Set off of Brought Forward Lossess [Read Order]")
ITAT directs Deletion of Disallowance of Interest on Unsecured Loans, as assessee paid Interest to Unsecured Loan Creditors on Opening Balances [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that since the assessee has paid the interest to the unsecured loan creditors on opening balances the order of the Commissioner of Income...
![ITAT directs Deletion of Disallowance of Interest on Unsecured Loans, as assessee paid Interest to Unsecured Loan Creditors on Opening Balances [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-directs-Deletion-of-Disallowance-of-interest-on-unsecured-loans-Deletion-of-Disallowance-of-interest-interest-to-unsecured-loan-creditors-opening-balances-taxscan.jpg "ITAT directs Deletion of Disallowance of Interest on Unsecured Loans, as assessee paid Interest to Unsecured Loan Creditors on Opening Balances [Read Order]")
![ITAT quashes Assessment Order against non-existent Entity proven to be Null and Void [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-quashes-assessment-order-non-existent-Income-entity-proven-null-void-taxscan.jpg "ITAT quashes Assessment Order against non-existent Entity proven to be Null and Void [Read Order]")
![ITAT quashes assessment order against non-existent entity proven to be null and void [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-assessment-non-existent-entity-null-void-TAXSCAN.jpg "ITAT quashes assessment order against non-existent entity proven to be null and void [Read Order]")
![Non-compliance of Notices: ITAT imposes cost of Rs 5000 on Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-compliance-of-Notices-Notices-Non-compliance-ITAT-Assessee-taxscan-.jpg "Non-compliance of Notices: ITAT imposes cost of Rs 5000 on Assessee [Read Order]")
Broadcasting Production Right doesn't fall under the Ambit of Royalty under Article 12 of U.S. Treaty: ITAT grants relief to Fox International Channels [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) while grating relief to Fox International Channels, held that broadcasting production rights doesn’t fall under the ambit of royalty under...
![Broadcasting Production Right doesnt fall under the Ambit of Royalty under Article 12 of U.S. Treaty: ITAT grants relief to Fox International Channels [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Broadcasting-Production-Ambit-Royalty-U-S-Treaty-ITAT-relief-Fox-International-Channels-TAXSCAN.jpg "Broadcasting Production Right doesnt fall under the Ambit of Royalty under Article 12 of U.S. Treaty: ITAT grants relief to Fox International Channels [Read Order]")