#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
Cash advance not claimed as deduction cannot be disallowed u/s 40A (3)
Income Tax
Income Tax
Investment for Leveling and filling of new agriculture land cannot be Claimed as exemption U/s 54B
Income Tax
Income Tax
Mere denial by RBI to Register Assessee as NBFC do not change nature of business income to Income from Other Sources
Income Tax
Income Tax
Registration u/s 12AA cannot be denied by invoking provisions of section 2(15)
Income Tax
Income Tax
No new material besides full and true disclosure, reassessment u/s 148 is not justified
Income Tax
Income Tax
Assessee is not the shareholder & transaction in ordinary business, sec. 2(22)(e) doesn’t apply
Income Tax
Income Tax
Identity and creditworthiness of shareholder proved, addition u/s 68 not Justified
Income Tax
Income Tax
Furnishing of Name, Address, PAN and Bank Statements are Sufficient compliance u/s 68
Income Tax
Income Tax
Penalty proceedings can’t be initiated when there is reasonable cause of not complying with section 269S
Income Tax
Income Tax
