#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
Section 195 – No TDS on reimbursement of expenses for supply of data
Income Tax
Income Tax
Sham Transactions with object to reduce tax liability liable for Penalty
Income Tax
Income Tax
Rule 37BA (credit for TDS) inserted w.e.f. 01.04.2009 is to be treated as being retrospective in nature
Income Tax
Income Tax
Notice u/s 143(2) issued prior to filing of return in response to notice u/s 147 is invalid, even if return is filed late
Income Tax
Income Tax
Section 54/54F exemption cannot be denied if amount been invested within time allowed u/s 139(4)
Income Tax
Income Tax
Sec 292BB would operate prospectively as it curtails the right of the assessee
Income Tax
Income Tax
Deeming fiction created by virtue of sec. 50C cannot be extended to sec. 11(1A)
Income Tax
Income Tax
A mere diference is perception of CIT & AO cannot make the order erroneous & prejudicial to the interest or revenue
Income Tax
Income Tax
No disallowance for non-payment of TDS can be made if payee has paid tax thereon
Income Tax
Income Tax
