#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
Reopening of Assessment u/s 147 cannot be allowed if there is any subsequent change in Law
Income Tax

Income Tax
Orders u/s 263 could be passed only after taking into consideration explanation offered by the Assessee
Income Tax

Income Tax
HUF will be treated as Relative u/s 56(2)(vi)
Income Tax

Income Tax
Delay could be condoned on the ground of Wrong Advice of Counsel
Income Tax

Income Tax
Deduction U/s. 10B is allowed only on “undertaking” not on “whole Business”
Income Tax

Income Tax
Current year income can’t be disturbed on account of difference in opening balance
Income Tax

Income Tax
Functionally Different Companies can’t be compared under transfer Pricing
Income Tax

Income Tax
Forex gains are eligible for deduction u/s 10B
Income Tax

Income Tax
Additions not valid merely on the ground of fall in GP ratio, if books of account are accepted by AO
Income Tax

Income Tax
