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
![Distribution of Samples of Infant Milk Substitutes, Feeding Bottles and Infant Foods are Legally Prohibited Activities: ITAT disallows Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Infant-Milk-Substitutes-Feeding-Bottles-Infant-Foods-ITAT-Expenditure-TAXSCAN.jpg "Distribution of Samples of Infant Milk Substitutes, Feeding Bottles and Infant Foods are Legally Prohibited Activities: ITAT disallows Expenditure [Read Order]")
Distribution of Samples of Infant Milk Substitutes, Feeding Bottles and Infant Foods are Legally Prohibited Activities: ITAT disallows Expenditure [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has disallowed expenditure holding that the distribution of samples of infant milk...
![Setback to Deutsche India: ITAT confirms Disallowance on Delayed Payment of Employee’s Contribution to Provident Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Deutsche-India-ITAT-Disallowance-Delayed-Payment-Payment-Provident-Fund-Taxscan.jpg "Setback to Deutsche India: ITAT confirms Disallowance on Delayed Payment of Employee’s Contribution to Provident Fund [Read Order]")
![CPC not Authorized to Carry Out Adjustment for Disallowance of Deduction u/s 80P Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CPC-Disallowance-of-Deduction-Deduction-Income-Tax-Act-ITAT-Income-Tax-taxscan.jpg "CPC not Authorized to Carry Out Adjustment for Disallowance of Deduction u/s 80P Income Tax Act: ITAT [Read Order]")
![Addition on Bogus Capital Expense based on Statement u/s 132(4) is not valid When Assessee has rebutted by Furnishing Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bogus-Capital-Expense-Capital-Expense-Bogus-Furnishing-Evidence-Evidence-ITAT-Income-Tax-Tax-Taxscan.jpg "Addition on Bogus Capital Expense based on Statement u/s 132(4) is not valid When Assessee has rebutted by Furnishing Evidence: ITAT [Read Order]")
![Deduction of Discount on ESOP over vesting period must be accordance with Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Deduction-Discount-Deduction-of-Discount-ESOP-Books-of-Account-ITAT-Income-Tax-Taxscan.jpg "Deduction of Discount on ESOP over vesting period must be accordance with Books of Account: ITAT [Read Order]")
Amount of Provision for Bad and Doubtful Debts Reduced from Sundry Debtors Balance won't be hit by Clause (i) of Explanation to Sec 115JB: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the amount of provision for bad and doubtful debts reduced from Sundry Debtors Balance won't be hit by Clause (i) of...
![Amount of Provision for Bad and Doubtful Debts Reduced from Sundry Debtors Balance wont be hit by Clause (i) of Explanation to Sec 115JB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Amount-of-Provision-Provision-Doubtful-Debt-Bad-debt-Sundry-Debtors-Sundry-Debtors-Balance-Explanation-ITAT-Taxscan.jpg "Amount of Provision for Bad and Doubtful Debts Reduced from Sundry Debtors Balance wont be hit by Clause (i) of Explanation to Sec 115JB: ITAT [Read Order]")
ITAT order Jet Airways to pay cost of Rs 25,000 to PM Relief Fund due to Fail to comply with Notice issue by IT department [Read Order]
The Mumbai Bench of Income tax appellate tribunal (ITAT) has recently ordered Jet Airways (India) Limited to pay a cost of Rupees 25,000 to the Prime Minister Relief Fund due to failing to...
![ITAT order Jet Airways to pay cost of Rs 25,000 to PM Relief Fund due to Fail to comply with Notice issue by IT department [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/ITAT-Jet-Airways-Fund-Notice-IT-department-TAXSCAN.jpg "ITAT order Jet Airways to pay cost of Rs 25,000 to PM Relief Fund due to Fail to comply with Notice issue by IT department [Read Order]")
Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has quashed the proceedings against the Marriott International holding that the issue of demand notice along with draft order was bad in...
![Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Marriott-International-Demand-Notice-Notice-Demand-Draft-Order-Bad-in-Law-Law-ITAT-Taxscan.jpg "Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]")
Deduction Allowable towards Allocation of R&D Expenses for Eligible Units u/s 80IB and 80IC of Income Tax Act: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the deduction should be allowed towards allocation of Research and Development (R & D) expenses for eligible units under...
![Deduction Allowable towards Allocation of R&D Expenses for Eligible Units u/s 80IB and 80IC of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Deduction-Research-and-Development-expenses-Research-Development-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "Deduction Allowable towards Allocation of R&D Expenses for Eligible Units u/s 80IB and 80IC of Income Tax Act: ITAT [Read Order]")
Stamp Duty Valuation as on Date of Allotment Letters can be Considered to Impose Income Tax u/s 56(2)(X): ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the stamp duty valuation as on the date of allotment letters could be considered to impose Income Tax under Section 56(2)(X)...
![Stamp Duty Valuation as on Date of Allotment Letters can be Considered to Impose Income Tax u/s 56(2)(X): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Stamp-Duty-Valuation-Stamp-Duty-Date-of-Allotment-Letters-llotment-Letters-Income-Tax-Tax-ITAT-Taxscan.jpg "Stamp Duty Valuation as on Date of Allotment Letters can be Considered to Impose Income Tax u/s 56(2)(X): ITAT [Read Order]")
Conducting or Participating in Exhibitions by GJEPC within India or Overseas Not “Commercial Activity”: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that conducting or participating in exhibitions by the Gem & Jewellery Export Company within India or overseas would not be...
![Conducting or Participating in Exhibitions by GJEPC within India or Overseas Not “Commercial Activity”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Exhibitions-by-GJEPC-GJEPC-Commercial-Activity-ITAT-Exhibitions-Taxscan.jpg "Conducting or Participating in Exhibitions by GJEPC within India or Overseas Not “Commercial Activity”: ITAT [Read Order]")
Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the appellate authority should not cite procedure as a tool or ruse to deny the just claim of an assessee. The Assessing...
![Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Appellate-Authorities-Claim-ITAT-Income-Tax-taxscan.jpg "Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]")