#ITAT Judgments
Log in to FollowITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.
Income Tax

Income Tax
Exemption U/s 54B allowable on Jirayat type of agricultural land as it was cultivable land
Income Tax

Income Tax
Interest disallowance justified for Interest-free loan to sister concern for non-commercial expediency
Income Tax

Income Tax
Non-Deduction of TDS Due to Bonafide Belief Admissible in Law
Income Tax

Income Tax
Disallowance cannot exceed amount of actual expenses claimed by assessee
Income Tax

Income Tax
Cash payment cannot be disallowed if not claimed as business expense or capitalized
Income Tax

Income Tax
Special Audit reference U/s. 142(2A) without application of mind is invalid
Income Tax

Income Tax
Disallowance cannot be made for provision for gratuity for mere non-payment
Income Tax

Income Tax
Addition not allowed if based solely on Third Party Statement & if his Cross Examination not allowed by AO
Income Tax

Income Tax
No Penalty for Delay in filing of tax audit report due to Virus in computer system or for mere technical venial breach
Income Tax

Income Tax
