#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
AO not permitted to make additions in respect of already concluded assessments, where no adverse materials found during search
Income Tax

Income Tax
No Penalty u/s 271(1)(c) on debatable issues, estimations, change in accounting method / income Head & preponment of taxable income
Income Tax

Income Tax
Education Society can claim depreciation in respect of assets, cost of which is claimed by them as application
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
