#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
Bonafide mistake in Disclosure of income under wrong head – No penalty u/s 271(1)( c)
Income Tax
Income Tax
Compensation received towards damage to the land is capital receipt
Income Tax
Income Tax
Where all critical functions & risk is assumed by AEs, it is not permitted to re-characterize the facilitation service provided as trading activity
Income Tax
Income Tax
Imputed interest computed on deemed loan resulting from issue of equity shares less than the fair market value is not legally sustainable
Income Tax
Income Tax
Addition based on third party evidence not tenable if no evidence found from assessee
Income Tax
Income Tax
Assessment order liable to set aside, if JCIT approval is without application of mind
Income Tax
Income Tax
No Penalty for disallowance based on accurate particulars submitted during scrutiny
Income Tax
Income Tax
Addition made on account of third party evidence without establishing identity of Assessee not valid
Income Tax
Income Tax
No assessment can be made in the hands of non-existing company
Income Tax
Income Tax
