#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
Law relating to deductibility of expenses in Contractual and Statutory liability
Income Tax
Income Tax
Reassessment u/s 150(1) due to an appeal not permissible if it’s already time barred
Income Tax
Income Tax
Principle of consistency applies if facts and circumstances are same
Income Tax
Income Tax
Transfer of capital assets not completes if Terms & Conditions of agreement not performed by both parties
Income Tax
Income Tax
Non TDS deduction disallowance not sustainable if payee discharges his tax liability
Income Tax
Income Tax
In absence of any material change revenue cannot take a view different from earlier view
Income Tax
Income Tax
To avail Section 32(2) depreciation claim it’s not necessary that business carried on in following previous year
Income Tax
Income Tax
In absence of any unilateral or bilateral w/off, no addition sustainable on account of cessation of liability
Income Tax
Income Tax
Interest Expense would be allowed only if there is nexus between Expense and Income Earned
Income Tax
Income Tax
