#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
Expenses not charged to P&L cannot be adjusted to income in TP adjustment
Income Tax
Income Tax
Expense allowed for earlier year cannot be disallowed in subsequent years if facts & circumstances are same
Income Tax
Income Tax
VAT collected but not paid is to be added to income even if amount has not routed through P&L Account
Income Tax
Income Tax
Penalty can be levied on unrecorded receipts, expenditure and investments declared by assessee pursuant to search
Income Tax
Income Tax
No TDS liability u/s 194A on interest paid which is compensatory in nature
Income Tax
Income Tax
Share Transaction in Kolkata Shares cannot be held Bogus on mere suspicion
Income Tax
Income Tax
Disallowance u/s 14A, suo moto or otherwise, not sustainable if interest free funds exceeds tax free investments
Income Tax
Income Tax
Addition based on negative stock, calculated by AO by preparing monthly trading account not sustainable
Income Tax
Income Tax
No Violation of Section 13 on refund of Advance against property with Interest from Interested Parties
Income Tax
Income Tax
