#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
Loans advanced by partner to firm does not fall in the purview of Sec 269SS
Income Tax
Income Tax
Sec 40A(3) disallowance not attracted for payment made as advance for purchasing assets capitalized in books
Income Tax
Income Tax
Genuine expenditure paid in cash cannot be disallowed u/s 40A(3)
Income Tax
Income Tax
Profits may be recognized on sale even if Assessee follows project completion method if all risk and reward been passed on
Income Tax
Income Tax
A controlled transaction cannot be benchmarked against another controlled transaction (TP)
Income Tax
Income Tax
Omission of concluding sentence doesn’t amount to non-furnishing of reasons for reassessment
Income Tax
Income Tax
TP adjustments not applicable on transactions between Head Office & Branch Office
Income Tax
Income Tax
Penalty cannot be imposed on preponderance of probabilities
Income Tax
Income Tax
Order Should Be Passed after Affording Adequate Opportunity with clear findings
Income Tax
Income Tax
