#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
Profit on sale of Agricultural Land cannot be taxed as Business Income for mere absence of Agricultural Activity
Income Tax
Income Tax
Expenses on repairs to put new flat in habitable condition allowable U/s. 54
Income Tax
Income Tax
Time gap between withdrawal of cash & spending of cash not relevant unless it is proved that assessee spent the amount somewhere else
Income Tax
Income Tax
If there is no loss to revenue then there would be no Disallowance and Rule 8D is not applicable for A.Y. 2007-08
Income Tax
Income Tax
Discount on issue of ESOP is allowable expenditure u/s 37: ITAT
Income Tax
Income Tax
Explanation 1 to section 271(1)(c) not applies to ‘furnishing inaccurate particulars of income’
Income Tax
Income Tax
Section 48- AO cannot replace Consideration agreed with Market Value in Calculation of Capital Gain
Income Tax
Income Tax
Penalty u/s 271 (1) (c) is not maintainable if charges are not specific– ITAT
Income Tax
Income Tax
Books of account cannot be rejected on the basis of general findings
Income Tax
Income Tax
