#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
Disallowance U/s. 14A cannot exceed expenditure claimed as a deduction
Income Tax

Income Tax
Dividend Taxable if Company from whom it received has not paid dividend distribution tax
Income Tax

Income Tax
Penalty cannot be levied merely because an amount is not allowed or taxed as income
Income Tax

Income Tax
Interest Expense incurred to earn Interest Income is allowable – Section 57(iii)
Income Tax

Income Tax
Transfer Pricing: Share application money cannot be treated as loan for taxing notional interest despite non-allotment of shares for long time
Income Tax

Income Tax
S. 80P Co-Operative Credit Society is a Bank if it Satisfies the conditions of a Primary Bank
Income Tax

Income Tax
Its inhuman to collect money for admission in medical college
Income Tax

Income Tax
Assessee cannot legally collect TCS from buyers who furnishes section 206C(1A) declaration
Income Tax

Income Tax
Asset Side of Balance Sheet cannot be isolated from Liability side
Income Tax

Income Tax
