#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
Addition for alleged suppression of production not sustainable on mere order of excise duty evasion for earlier years
Income Tax
Income Tax
Proceedings u/s 153C void ab initio, where AO of searched person failed to rebut presumption that seized document belongs to other person
Income Tax
Income Tax
No TDS U/s. 194C on finished goods supplied as per specification of Assessee
Income Tax
Income Tax
TDS U/s. 194J not applicable on roaming charges
Income Tax
Income Tax
Defunct companies at the time of assessment have resurrected back to life after statutory compliances were fulfilled, addition u/s 68 sustained
Income Tax
Income Tax
TDS U/s.194I not deductible on lease premium paid to acquire land on lease with substantial right
Income Tax
Income Tax
Transfer Pricing: Captive unit bearing limited risk cannot be compared with a giant company having full fledged risk
Income Tax
Income Tax
Free samples of medicines to medical practitioners not covered under gift, no disallowance u/s 37
Income Tax
Income Tax
Registration u/s 12AA not to be denied to a trust not having any formal deed of trust, even oral deed may suffice
Income Tax
Income Tax
