#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
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
Receipts having no nexus with educational activities, not to be considered in Annual credit receipts u/s 10(23C)(iiiad)
Income Tax
Income Tax
Section 43(5)(d) applicable only on derivatives trading (future & options) and not on share trading
Income Tax
Income Tax
Bogus sales / purchases- Addition based on mere statement of supplier not justified
Income Tax
Income Tax
Issue of Share at Premium- Modus Operandi of Conversion of Black Money into White
Income Tax
Income Tax
No separate addition can be made when net profit is estimated by rejecting book results
Income Tax
Income Tax
TP adjustment for intra group services not sustainable where receipt of services & its benefits are beyond any doubt
Income Tax
Income Tax
Interest on loans not allowable if loan utilized to finance sister concern with no direct or indirect benefit to assessee
Income Tax
Income Tax
