#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
Assessee registered under STPI as a 100% EOU can claim deduction u/s 10B despite non approval by Board as 100% EOU
Income Tax
Income Tax
Section 72A(7) Hospitals can’t be treated as an Industrial Undertaking for Set Off of Unabsorbed Depreciation
Income Tax
Income Tax
Deduction u/s 80P eligible on ‘interest’ earned by assessee on deposits placed with SBI by SBI Officers Co-op. Credit Society
Income Tax
Income Tax
Section 14A cannot be applied to losses due to diminution in value of investments due to merger/amalgamation
Income Tax
Income Tax
12 principles governing section 44BB culled out from various judgments
Income Tax
Income Tax
Interest on Bank overdraft- Used in business vis-a-vis investment in mutual funds
Income Tax
Income Tax
Reopening of assessment beyond a period of 4 years to make fishing inquiries not justified
Income Tax
Income Tax
Deduction U/s. 54 can be claimed for House purchased in wife’s name
Income Tax
Income Tax
Steam / Cooling Power generation activities are eligible for deduction u/s 80 IA
Income Tax
Income Tax
