#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
No TDS u/s 194C for payments of reimbursement of expenses
Income Tax
Income Tax
Deduction for PF and ESI contribution cannot be disallowed if paid before due date of filing return
Income Tax
Income Tax
Jama kharchi, structure of converting black money – demolished by ITAT
Income Tax
Income Tax
Recovery of expenses beyond normal period was in the nature of deemed loan in the hands of AEs and require TP adjustment
Income Tax
Income Tax
Small fraction of day stayed in India cannot be counted as one complete day of stay in India
Income Tax
Income Tax
Onus to prove that debts are irrecoverable gets satisfied, once bad debts w/off in books of accounts
Income Tax
Income Tax
Assessee making periodically RBI approved royalty payments to its AE, TPO not justified in determining ALP at Nil
Income Tax
Income Tax
CBDT Instruction on monetary limit for filing appeals applies on pending cases too
Income Tax
Income Tax
In absence of any evidence to contradict Value in valuation report of registered valuer is to be taken as fair market value as on 01.04.1981
Income Tax
Income Tax
