#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
If creditors are found bogus then addition can be made u/s 68 or u/s 41(1)
Income Tax
Income Tax
Claim cannot be denied for mere non-reply to notice u/s 133(6) if AO have other sufficient evidences
Income Tax
Income Tax
In case of rejection of books, estimation of gross profit based on past history justified
Income Tax
Income Tax
Amount advanced for supply Material/Labour cannot be treated as deemed dividend U/s. 2(22)(e)
Income Tax
Income Tax
Sec. 271AAA-No penalty where demand paid before penalty order
Income Tax
Income Tax
Revenue cannot be aggregated for determining ALP of software development services for two different sectors
Income Tax
Income Tax
Voluntarily surrender of income can’t escape penalty if assessee deliberately not shown unaccounted income in return
Income Tax
Income Tax
Capital gain arises/accrued outside India can’t be clubbed in hands of NRI assessee
Income Tax
Income Tax
In case of share capital identity, genuineness and creditworthiness of the cash creditor is to be proved by assessee
Income Tax
Income Tax
