Courts: All ITAT
25,443 articlesIncome Tax

Income Tax
Disallowing Expenses as ‘Prior Period Expenses’ Requires Examination of Liability Crystallization Year
Income Tax

Income Tax
Manufacturing Segment Transaction Benchmarking: ITAT Upholds TNMM Method Over CUP
Income Tax

Income Tax
ITAT Grants Section 54 Deduction for New Residential Property in Wife’s Name
Income Tax

Income Tax
ITAT Directs Re-adjudication on allowbility of property tax paid in earlier years
Income Tax

Income Tax
Section 44BB does not override provisions related to PE or DTAA benefits
Income Tax

Income Tax
Section 143(3) Assessment Order Void Ab Initio If Notice Issued by Non-Jurisdictional ITO
Income Tax

Income Tax
Kolkata ITAT deletes Share Premium Addition as identity & creditworthiness of Subscriber Companies proved
Income Tax

Income Tax
No Section 271B penalty if reasonable cause exist for delay in furnishing Tax Audit Report
Income Tax

Income Tax
Demonetization Deposits Not Subject to Section 69A addition if Source Explained
Income Tax

Income Tax
Differences in Approved Valuer’s Opinion Not Concealment of Income: ITAT Chennai
Income Tax

Income Tax
No Penalty for Expenses Disallowed Ad Hoc or Due to some Missing Vouchers
Income Tax

Income Tax
No section 270A penalty for addition on account of estimation of fair market value by Valuation Officer
Income Tax

Income Tax
Book Entries & inadequate invoices Alone Insufficient for Proof of Asset Improvement Costs
Income Tax

Income Tax
