#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
AO cannot refer to DVO u/s 55 when valuation made by the registered valuer was on higher side
Income Tax
Income Tax
Provision for losses in ordinary business course on scientific basis is allowable
Income Tax
Income Tax
Notice served by ‘speed post’ is as valid as ‘registered post’ in the eyes of Law
Income Tax
Income Tax
Valuation of Derivatives can be done at cost or market price whichever is lower
Income Tax
Income Tax
Penalty not invokable if barred by limitation or there is absence of mala fide intention
Income Tax
Income Tax
Section 263 could be invoked if proper investigation not made
Income Tax
Income Tax
Addition based on mere loose papers not justified
Income Tax
Income Tax
Interest free loans extended as quasi capital to 100% subsidiary cannot have nil ALP
Income Tax
Income Tax
Expected business profit on entering into development agreement in respect of land held as stock-in-trade cannot be taxed as capital gain
Income Tax
Income Tax
