#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
Income under any head of income is to be computed following the computation provisions only
Income Tax
Income Tax
Lesser of loss brought forward or unabsorbed depreciation shall be reduced from net profit in computation of book profit- S. 115JB
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
