#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
Sec. 194C applies only if there exist a contractual arrangement between parties
Income Tax
Income Tax
Peak credit theory to be adopted for additions in respect of some unexplained credit entries in the bank statement
Income Tax
Income Tax
No adjustment for disallowance of license fees and management charges U/s. 44C of Income Tax Act 1961
Income Tax
Income Tax
Private Limited Company is an Inanimate Person and no Personal Expenditure could be Attributed to it
Income Tax
Income Tax
Deduction u/s 80IC Rs cannot be denied on Foreign Exchange Rate Fluctuations
Income Tax
Income Tax
Expenditure claimed on account of maintaining corporate entity cannot be disallowed even when no business is carried out
Income Tax
Income Tax
Penalty u/s 271D & 271E cannot be levied on transaction entered through journal voucher
Income Tax
Income Tax
LTCG on sale of equity shares is allowed to be set off against LTCG on sale of land
Income Tax
Income Tax
234E Fee deleted in the absent of the enabling provisions u/s 200A
Income Tax
Income Tax
