#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 can claim deduction u/s 10A for remaining years although he availed deduction u/s 80HHE in past
Income Tax
Income Tax
Assessee can rebut the statement made u/s 132(4) during search on the ground that it was under pressure & mistaken belief – ITAT
Income Tax
Income Tax
Reopening of Assessment merely on the basis of change in opinion is invalid
Income Tax
Income Tax
If percentage of Commission earned from AE transactions is higher than AE transactions no addition can be made
Income Tax
Income Tax
Notice u/s 153C invalid if no satisfaction been recorded by Assessing Officer
Income Tax
Income Tax
Mutual Transactions can’t come under section 2(22)(e)
Income Tax
Income Tax
Without any supporting material A.O. cannot substitute market value
Income Tax
Income Tax
Principal of Consistency should be followed on principal laid down in case of Assessee’s Sister Concern
Income Tax
Income Tax
Penalty Proceedings can’t be initiated without any corroborative evidence
Income Tax
Income Tax
