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
![Co-operative Society Eligible for 80P(2)(d) Deduction on Interest from Co-operative Bank Investments: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099348-co-operative-society-co-operative-bank-investments-itat-taxscan.webp "Co-operative Society Eligible for 80P(2)(d) Deduction on Interest from Co-operative Bank Investments: ITAT [Read Order]")
Co-operative Society Eligible for 80P(2)(d) Deduction on Interest from Co-operative Bank Investments: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that a co-operative society is entitled to a deduction under Section 80P(2)(d) of...
![No Disallowance u/s 14A r/w Rule 8D can be Made When No Exempt Income Earned: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099391-no-disallowance-no-exempt-income-earned-itat-taxscan.webp "No Disallowance u/s 14A r/w Rule 8D can be Made When No Exempt Income Earned: ITAT [Read Order]")
![Estimated Addition of Rs. 42.37 Lakh Bogus Purchases Insufficient for Penalty u/s 271(1)(c): ITAT dismisses Revenue Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099339-estimated-addition-bogus-purchases-penalty-itat-revenue-appeal-taxscan.webp "Estimated Addition of Rs. 42.37 Lakh Bogus Purchases Insufficient for Penalty u/s 271(1)(c): ITAT dismisses Revenue Appeal [Read Order]")
![CSR Donations Eligibility for Section 80G Deduction: ITAT Quashes PCIT Revision Order in Hapag Lloyd Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099265-csr-donations-eligibility-section-80g-deduction-itat-quashes-pcit-revision-order-hapag-lloyd-taxscan.webp "CSR Donations Eligibility for Section 80G Deduction: ITAT Quashes PCIT Revision Order in Hapag Lloyd Matter [Read Order]")
![Excess Addition u/s 56(2)(vii)(b) on Jointly Purchased Property: ITAT Restricts It to 50% and Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099244-excess-addition-jointly-purchased-property-itat-partly-appeal-taxscan.webp "Excess Addition u/s 56(2)(vii)(b) on Jointly Purchased Property: ITAT Restricts It to 50% and Partly Allows Appeal [Read Order]")
Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Commissioner of Income Tax (Appeals) [CIT(A)] in the matter, where a disallowance of Rs. 18.76 crore was made...
![Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099221-nondeduction-tds-taxscan.webp "Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]")
Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that payments received by UAE-based iSAT Africa Ltd. for providing VSAT bandwidth and network connectivity to BT Global Communications...
![Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099046-india-uae-dtaa-taxscan.webp "Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]")
![ITAT upholds ₹7.66 Cr Business Loss from NSEL Suspension as Bad Debt u/s 36(1)(vii) [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/500x300_2097938-itat-business-loss-nsel-us-361vii-taxscan.webp "ITAT upholds ₹7.66 Cr Business Loss from NSEL Suspension as Bad Debt u/s 36(1)(vii) [Read Order]")
Share Premium from Earlier Year Not Taxable: ITAT Deletes ₹6.40 Lakh Addition u/s 68 [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) deleted the ₹6.40 Lakh addition, holding that the share premium from an earlier year was not taxable in the assessment year under dispute. ...
![Share Premium from Earlier Year Not Taxable: ITAT Deletes ₹6.40 Lakh Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097801-share-premium-itat-taxscan.webp "Share Premium from Earlier Year Not Taxable: ITAT Deletes ₹6.40 Lakh Addition u/s 68 [Read Order]")
Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that there was no need for adjudication on the issue of deduction claimed for donations made to an approved scientific research...
![Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097798-donation-deduction-itat-taxscan.webp "Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [Read Order]")
Software Exports to Foreign Subsidiaries Genuine on Documentary Evidence: ITAT Upholds Exemption u/s 10A and 10AA [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) upheld the exemption u/s 10A and 10AA made by the CIT(A) based on the ground that the documentary evidence showed that the software exports...
![Software Exports to Foreign Subsidiaries Genuine on Documentary Evidence: ITAT Upholds Exemption u/s 10A and 10AA [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097781-software-exports-foreign-subsidiaries-genuine-documentary-evidence-itat-upholds-exemption-taxscan.webp "Software Exports to Foreign Subsidiaries Genuine on Documentary Evidence: ITAT Upholds Exemption u/s 10A and 10AA [Read Order]")
Shareholder Loan Treated as Deemed Dividend u/s 2(22)(e): ITAT Restricts Addition to Company’s Accumulated Profits [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) restricted the addition of ₹88.26 lakh to companies' accumulated profits on the ground that loan of the shareholder was treated as a deemed...
![Shareholder Loan Treated as Deemed Dividend u/s 2(22)(e): ITAT Restricts Addition to Company’s Accumulated Profits [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097762-shareholder-loan-deemed-dividend-itat-taxscan.webp "Shareholder Loan Treated as Deemed Dividend u/s 2(22)(e): ITAT Restricts Addition to Company’s Accumulated Profits [Read Order]")