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 Warner Bros: ITAT Rules Film Distribution Income Not ‘Royalty’ Under India-US DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101345-relief-for-warner-bros-warner-bros-itat-distribution-income-india-us-dtaa-taxscan-.webp "Relief for Warner Bros: ITAT Rules Film Distribution Income Not ‘Royalty’ Under India-US DTAA [Read Order]")
Relief for Warner Bros: ITAT Rules Film Distribution Income Not ‘Royalty’ Under India-US DTAA [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to Warner Bros Distributing Inc. in a case concerning the...
![Double Taxation: ITAT Deletes ₹19.03 Lakh Addition u/s 68 on Recorded Sales Receipts [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100849-itat-mumbai-double-taxation-sales-receipts-taxscan.webp "Double Taxation: ITAT Deletes ₹19.03 Lakh Addition u/s 68 on Recorded Sales Receipts [Read Order]")
![Exemption u/s 10(25)(ii) Denied for Filing Return in Wrong Form: ITAT says it’s Procedural Lapse, Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100857-exemption-filing-return-in-wrong-form-itat-procedural-lapse-restores-matter-taxscan.webp "Exemption u/s 10(25)(ii) Denied for Filing Return in Wrong Form: ITAT says it’s Procedural Lapse, Restores Matter to AO [Read Order]")
![Ad Hoc 10% TP Adjustment on Technical Services Deleted: ITAT Holds Adjustment Unsustainable, Methodologically Invalid [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100773-technical-services-itat-methodologically-invalid-adjustment-unsustainable-taxscan.webp "Ad Hoc 10% TP Adjustment on Technical Services Deleted: ITAT Holds Adjustment Unsustainable, Methodologically Invalid [Read Order]")
![Offshore Supply and AOP Allegation in Power Grid Contracts: ITAT Finds No AOP, Rules Offshore Income Not Taxable in India [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100800-itat-mumbai-offshore-supply-and-aop-allegation-taxscan.webp "Offshore Supply and AOP Allegation in Power Grid Contracts: ITAT Finds No AOP, Rules Offshore Income Not Taxable in India [Read Order]")
Section 50C applicable Only on Transfer of Immovable Property Compared with Stamp Duty Value: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that Section 50C of the Income Tax Act,1961 applies only when there is a transfer of immovable property and its value is compared ...
![Section 50C applicable Only on Transfer of Immovable Property Compared with Stamp Duty Value: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100829-section-transfer-of-immovable-property-stamp-duty-value-itat-taxscan.webp "Section 50C applicable Only on Transfer of Immovable Property Compared with Stamp Duty Value: ITAT [Read Order]")
Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) Mumbai has ruled that consideration received by Siemens AG from the supply of standard software to Indian customers does not constitute...
![Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100757-dtaa-supreme-court-india-germany-dtaa-taxscan.webp "Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]")
Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has reaffirmed that Siemens Aktiengesellschaft (Siemens AG), a tax resident of Germany, is liable to tax on royalty and fees for...
![Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100680-siemens-itat-taxscan.webp "Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]")
![ITAT Sides with Diamond Trader, Says Survey Stock Query Was Fully Probed by AO [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100215-diamond-trader-taxscan.webp "ITAT Sides with Diamond Trader, Says Survey Stock Query Was Fully Probed by AO [Read Order]")
Applicability of 5% Tolerance u/s 56(2)(x): ITAT Rules Amendment Curative, Applies Retrospectively [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the appeal, holding that the 5% tolerance under Section 56(2)(x) of Income Tax Act,1961,was a curative amendment and applied ...
![Applicability of 5% Tolerance u/s 56(2)(x): ITAT Rules Amendment Curative, Applies Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099748-itat-amendment-curative-applies-retrospectively-taxscan.webp "Applicability of 5% Tolerance u/s 56(2)(x): ITAT Rules Amendment Curative, Applies Retrospectively [Read Order]")
Unsecured Loan Genuine and Merely Carried Forward from Earlier Year, Not Fresh Borrowing: ITAT Deletes Rs. 2.50 Cr Income Tax Addition u/s 68 [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal of the assessee, observing that the unsecured loan was carried forward from an earlier year and not taken in the ...
![Unsecured Loan Genuine and Merely Carried Forward from Earlier Year, Not Fresh Borrowing: ITAT Deletes Rs. 2.50 Cr Income Tax Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099394-unsecured-loan-fresh-borrowing-loan-itat-income-tax-addition-income-tax-taxscan.webp "Unsecured Loan Genuine and Merely Carried Forward from Earlier Year, Not Fresh Borrowing: ITAT Deletes Rs. 2.50 Cr Income Tax Addition u/s 68 [Read Order]")
Unexplained Cash Addition u/s 69 Deleted by CIT(A) on Evidence of Source of Share Application Money: ITAT Remands Matter for Fresh Verification of Source [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) remanded the matter relating to unexplained cash addition of Rs. 2.05 crore under Section 69 for fresh verification of the source of share ...
![Unexplained Cash Addition u/s 69 Deleted by CIT(A) on Evidence of Source of Share Application Money: ITAT Remands Matter for Fresh Verification of Source [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099387-unexplained-cash-itat-fresh-verification-taxscan.webp "Unexplained Cash Addition u/s 69 Deleted by CIT(A) on Evidence of Source of Share Application Money: ITAT Remands Matter for Fresh Verification of Source [Read Order]")