#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
Revenue Appeal not maintainable against addition deleted based on Remand Report
Income Tax
Income Tax
Penalty u/s 271(1)( c) justified in case of deliberate false claim of exemption in ROI
Income Tax
Income Tax
Before A.Y. 2015-16 Sec. 54EC exemption limit of Rs. 50 Lakh is per year & not based on transaction
Income Tax
Income Tax
Mere Repayment of loan not escape substantial shareholder from Section 2(22) (e)
Income Tax
Income Tax
Recovery of out of pocket costs incurred by society from ultimate beneficiaries of grant not taxable in the hands of society
Income Tax
Income Tax
Addition for low GP ratio cannot be made if it is consistent with previous Years without any change in factual position
Income Tax
Income Tax
Loan to Shareholders in the course of lending business cannot be treated as deemed dividend
Income Tax
Income Tax
Section 68 Cannot be invoked merely on the basis of Presumptions
Income Tax
Income Tax
Section 68 Cannot be invoked if Creditor’s Identity, Mode of Payment & Repayment proved
Income Tax
Income Tax
