#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
Reassessment not valid if time to issue notice U/s. 143(2) not expired
Income Tax
Income Tax
Income disclosure under fear of penalty or other proceedings cannot be termed voluntary
Income Tax
Income Tax
Donation received for specific purpose cannot be regarded as income u/s 2(24)(iia)
Income Tax
Income Tax
Interest Income on funds Temporarily Parked as loan / Deposit is Business Income
Income Tax
Income Tax
S.43B(f): provision for future leave encashment allowable in year of payment
Income Tax
Income Tax
No deduction U/s. 54F for amount not invested in CGAS within period U/s. 139(1) or 139(4)
Income Tax
Income Tax
Amenity charges forming part of same transaction is assessable as House Property Income
Income Tax
Income Tax
No penalty for Failure to deduct TDS due to Wrong Classification of Payments
Income Tax
Income Tax
Disallowance based on Audit Report can be made only after asking assessee to explain the same
Income Tax
Income Tax
