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
![Warner Bros have No PE in India: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Warner-Bros-No-PE-ITAT-Addition-TAXSCAN.jpg "Warner Bros have No PE in India: ITAT deletes Addition [Read Order]")
Warner Bros have No PE in India: ITAT deletes Addition [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition as Warner Bros had no permanent establishment in India. The...
![Business support services is not ‘Technical service’ as ‘make available’ clause not satisfied under DTAA: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Business-support-services-services-Business-Technical-service-DTAA-ITAT-taxscan.jpg "Business support services is not ‘Technical service’ as ‘make available’ clause not satisfied under DTAA: ITAT deletes addition [Read Order]")
![EHL Ltd and The Lalit Golf and Spa Resort fails to respond notice u/s 133(6): ITAT to deletes Addition on Marketing Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/EHL-Ltd-and-The-Lalit-Golf-and-Spa-Resort-respond-notice-ITAT-Marketing-Expenses-TAXSCAN.jpg "EHL Ltd and The Lalit Golf and Spa Resort fails to respond notice u/s 133(6): ITAT to deletes Addition on Marketing Expenses [Read Order]")
![Furnishing Audit Report along with Income Tax Return: ITAT allows Deduction u/s 11(1)(a) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Audit-Report-Income-Tax-Return-ITAT-Deduction-taxscan.jpg "Furnishing Audit Report along with Income Tax Return: ITAT allows Deduction u/s 11(1)(a) [Read Order]")
![Relief to Vinati Organics: ITAT confirms Treating Sale Tax Subsidy received as Capital Receipt [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Vinati-Organics-ITAT-Sale-Tax-Subsidy-received-Capital-Receipt-TAXSCAN.jpg "Relief to Vinati Organics: ITAT confirms Treating Sale Tax Subsidy received as Capital Receipt [Read Order]")
![PCIT cannot order conditional approval u/s 80G: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/PCIT-approval-ITAT-taxscan.jpg "PCIT cannot order conditional approval u/s 80G: ITAT [Read Order]")
No Income Tax Addition When Expenses are Shown under WIP and not added in Trading Account: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench consisting of Amit Shukla, Judicial Member and Amarjit Singh, Accountant Member held that no income tax addition can be made when expenses are...
![No Income Tax Addition When Expenses are Shown under WIP and not added in Trading Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/income-tax-addition-WIP-ITAT-TAXSCAN.jpg "No Income Tax Addition When Expenses are Shown under WIP and not added in Trading Account: ITAT [Read Order]")
![Restaurant Business Eligible to Declare Income Tax on Presumptive Basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Restaurant-Business-Eligible-Declare-Income-Tax-ITAT-TAXSCAN.jpg "Restaurant Business Eligible to Declare Income Tax on Presumptive Basis: ITAT [Read Order]")
![Re-Assessment cannot be based on “Reason to Suspect”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Re-Assessment-ITAT-Taxscan.jpg "Re-Assessment cannot be based on “Reason to Suspect”: ITAT [Read Order]")
Order passed by TPO u/s 92CA(3A) on 30 May 2014 is barred by limitation: ITAT deletes Transfer Pricing Adjustment [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the Order passed by TPO under section 92CA(3A) of the Income Tax Act,1961 on 30 May 2014 is barred by limitation and deleted...
![Order passed by TPO u/s 92CA(3A) on 30 May 2014 is barred by limitation: ITAT deletes Transfer Pricing Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Order-TPO-ITAT-Transfer-pricing-Adjustment-taxscan.jpg "Order passed by TPO u/s 92CA(3A) on 30 May 2014 is barred by limitation: ITAT deletes Transfer Pricing Adjustment [Read Order]")
Income Tax Deduction to Manufacturing Unit cannot be Disallowed Even If Part of Activities are done Outside Unit: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai bench has held that the income tax deduction under section 80IB of the Income Tax Act, 1961 cannot be disallowed even if the part of manufacturing...
![Income Tax Deduction to Manufacturing Unit cannot be Disallowed Even If Part of Activities are done Outside Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Deduction-Income-Tax-Deduction-Tax-Manufacturing-Unit-Outside-Unit-ITAT-Taxscan.jpg "Income Tax Deduction to Manufacturing Unit cannot be Disallowed Even If Part of Activities are done Outside Unit: ITAT [Read Order]")
Nadiadwala Entertainment cannot Claim Loss in respect of Expenses Incurred on Film 'Aarakshan': ITAT [Read Order]
While holding that the investment for the purchase of distribution of a film is “intangible right,” the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has disallowed the claim of M/s...
![Nadiadwala Entertainment cannot Claim Loss in respect of Expenses Incurred on Film Aarakshan: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Nadiadwala-Entertainment-Entertainment-Claim-Loss-Claim-Film-Aarakshan-ITAT-taxscan.jpg "Nadiadwala Entertainment cannot Claim Loss in respect of Expenses Incurred on Film Aarakshan: ITAT [Read Order]")