#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
Standby Maintenance Charges could not be termed as technical services u/s 9(1)(vii)
Income Tax
Income Tax
Businessman is best judge to decide its commercial expediency
Income Tax
Income Tax
Proceedings u/s 263(1) could only be invoked after satisfaction of its Ingredients
Income Tax
Income Tax
Entries write back in absence of explanation is assessable as income
Income Tax
Income Tax
Ownership of land is not a pre-condition for deduction u/s 80 IB (10)
Income Tax
Income Tax
Disallowance u/s 40A(2) of Commission paid to relatives cannot be made without proper enquiry
Income Tax
Income Tax
Validity of Reassessment based on Audit Report/Balance Sheet Submitted during Original Assessment
Income Tax
Income Tax
No deduction u/s 54 is allowed where assessee has constructed a house prior to the date of transfer of original house
Income Tax
Income Tax
Exemption u/s 10 (23C)(iiiab) cannot be denied merely on the basis of contradictory statements of few donors
Income Tax
Income Tax
