#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
Initiation of Proceedings u/s 153A not valid if no incriminating material found during search
Income Tax

Income Tax
Security services by Trust in confirmation to its objects for general public utility will be considered as “charitable” in Nature
Income Tax

Income Tax
Cancellation of Registration U/s 12AA(3) should be based on activities of Trust and not of Trustees
Income Tax

Income Tax
Sec.68- No addition where creditability of creditors established
Income Tax

Income Tax
In respect of Non-rural advances both provision and bad debts actually written off are allowable simultaneously
Income Tax

Income Tax
Decision on a debatable point of law is not a apparent mistake & cannot be rectified u/s 154
Income Tax

Income Tax
AO cannot go beyond the directions/ orders of CIT (A) while working under the order
Income Tax

Income Tax
ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained
Income Tax

Income Tax
If creditors are found bogus then addition can be made u/s 68 or u/s 41(1)
Income Tax

Income Tax
