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 Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101951-tata-social-welfare-taxscan-2.webp "ITAT Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]")
ITAT Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) allowed Tata Social Welfare Trust’s claims for deductions under Sections 80G and 80GGA,...
![Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101967-tata-welfare-trust-taxscan-2.webp "Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]")
![TATA Communications Failed to Prove Fulfillment of Conditions for Not Being Treated as Default Taxpayer u/s 201: ITAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101963-tata-communications-prove-fulfillment-taxpayer-itat-taxscan.webp "TATA Communications Failed to Prove Fulfillment of Conditions for Not Being Treated as Default Taxpayer u/s 201: ITAT Remands Matter [Read Order]")
![Deduction u/s 80G & 80GGA If Clubbed in Computation and Not in ITR Form Can be Allowed with Verification: ITAT Rules for TATA [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101961-deduction-itr-form-itat-tata-taxscan.webp "Deduction u/s 80G & 80GGA If Clubbed in Computation and Not in ITR Form Can be Allowed with Verification: ITAT Rules for TATA [Read Order]")
![Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101944-itat-mumbai-bonus-shares-tata-social-welfare-trust-taxscan.webp "Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]")
TATA Trust Allowed to Carry Forward of Deficit from Excess Charitable Expenditure for Set-Off in Subsequent Years: ITAT [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) held that a charitable trust can carry forward and set off the deficit resulting from spending more than its income on charitable...
![TATA Trust Allowed to Carry Forward of Deficit from Excess Charitable Expenditure for Set-Off in Subsequent Years: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101954-tata-trust-carry-forward-charitable-expenditure-itat-taxscan.webp "TATA Trust Allowed to Carry Forward of Deficit from Excess Charitable Expenditure for Set-Off in Subsequent Years: ITAT [Read Order]")
ITAT Deletes ₹444 Crore TP Adjustment on Netflix India, Rules Company is a Limited-Risk Distributor [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) deleted a transfer pricing adjustment of Rs. 444.93 crore made on Netflix Entertainment Services India LLP after holding that the company...
![ITAT Deletes ₹444 Crore TP Adjustment on Netflix India, Rules Company is a Limited-Risk Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101772-itat-netflix-tp-taxscan.webp "ITAT Deletes ₹444 Crore TP Adjustment on Netflix India, Rules Company is a Limited-Risk Distributor [Read Order]")
Computation of Deduction u/s 36(1)(viia)(c) Independent of Deduction u/s 36(1)(viii): ITAT Rejects Double Deduction Argument for SIDBI [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue's appeals, confirming that the deduction claimed under Section 36(1)(viia)(c) for provision for bad and doubtful...
![Computation of Deduction u/s 36(1)(viia)(c) Independent of Deduction u/s 36(1)(viii): ITAT Rejects Double Deduction Argument for SIDBI [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101470-itat-mumbai-sidbi-itat-computation-of-deduction-taxscan.webp "Computation of Deduction u/s 36(1)(viia)(c) Independent of Deduction u/s 36(1)(viii): ITAT Rejects Double Deduction Argument for SIDBI [Read Order]")
AO Failed to Record Proper Satisfaction to Invoke R. 8D: ITAT Restricts Disallowance to SIDBI's Calculation [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) restricted the disallowance made under Section 14A of the Income Tax Act to the suo-motu disallowance already computed by the assessee ...
![AO Failed to Record Proper Satisfaction to Invoke R. 8D: ITAT Restricts Disallowance to SIDBIs Calculation [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101461-proper-satisfaction-itat-disallowance-sidbis-sidbis-calculation-itat-restricts-disallowance-taxscan.webp "AO Failed to Record Proper Satisfaction to Invoke R. 8D: ITAT Restricts Disallowance to SIDBIs Calculation [Read Order]")
No Duplication of Claim with S. 36(1)(viia) Provision: ITAT Upholds Deletion of Bad Debts Addition for SIDBI [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion of an addition made by the Assessing Officer (AO) regarding the disallowance of bad debts under Section36(1)(vii)...
![No Duplication of Claim with S. 36(1)(viia) Provision: ITAT Upholds Deletion of Bad Debts Addition for SIDBI [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101457-itat-mumbai-sidbi-bad-debts-taxscan.webp "No Duplication of Claim with S. 36(1)(viia) Provision: ITAT Upholds Deletion of Bad Debts Addition for SIDBI [Read Order]")
Carry Forward of STCL allowed Despite Treaty-Exempt Gains: ITAT Mumbai Rules in Favour of Goldman Sachs (Singapore) Pte [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favour of Goldman Sachs (Singapore) Pte., allowing the carry forward of short-term capital losses (STCL) incurred in AY...
![Carry Forward of STCL allowed Despite Treaty-Exempt Gains: ITAT Mumbai Rules in Favour of Goldman Sachs (Singapore) Pte [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101384-goldman-sachs-taxscan.webp "Carry Forward of STCL allowed Despite Treaty-Exempt Gains: ITAT Mumbai Rules in Favour of Goldman Sachs (Singapore) Pte [Read Order]")
NPCI is Charitable Entity for Advancing General Public Utility: ITAT Rejects Income Tax Revision by CIT(E) [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT recently held that the National Payments Corporation of India (NPCI) qualifies as a charitable entity as it is engaged in the advancement...
![NPCI is Charitable Entity for Advancing General Public Utility: ITAT Rejects Income Tax Revision by CIT(E) [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101306-npci-itat-mumbai-general-public-utility-income-tax-taxscan.webp "NPCI is Charitable Entity for Advancing General Public Utility: ITAT Rejects Income Tax Revision by CIT(E) [Read Order]")