Courts: All ITAT
25,436 articlesIncome Tax
Income Tax
Foreign Associated Enterprises can be treated as tested parties for comparables: ITAT Kolkata
Income Tax
Income Tax
Separate adjustment on outstanding receivables unjustified when working capital adjustment is factored in pricing
Income Tax
Income Tax
Business restructuring entered by enterprise with associated enterprise qualifies as international transaction
Income Tax
Income Tax
Receipt of compensation due to non-renewal of contract not taxable u/s. 28(ii)(e): ITAT Delhi
Income Tax
Income Tax
Software license fees duration less than two years is revenue expenditure: ITAT Bangalore
Income Tax
Income Tax
Addition u/s 69 unjustified as explanation for source of fund rejected without sufficient reasoning: ITAT Bangalore
Income Tax
Income Tax
Addition u/s 69 deleted as receipt of cold storage rent in cash not reason to doubt genuineness: ITAT Delhi
Income Tax
Income Tax
No Section 271FA Penalty if there was a reasonable cause for failure
Income Tax
Income Tax
ITAT Orders Re-adjudication on Section 80P(2)(e) for Agricultural Loan Deductions
Income Tax
Income Tax
Lack of Legal Understanding & Consultant’s Technological Limitations: ITAT denied Condonation of delay
Income Tax
Income Tax
LTCG Deemed Genuine: AO Fails to Prove Bogus Share Sale, Addition Deleted
Income Tax
Income Tax
Sales value cannot be enhanced with GST without Adjusting Opening/Closing Stock and Purchases Valuation
Income Tax
Income Tax
If Receipt Isn’t Taxable for Recipient, TDS Credit Can’t Be Denied: ITAT
Income Tax
Income Tax
