#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
Benefit U/s. 54 / 54F on property jointly held by assessee with wife for Security Purposes
Income Tax
Income Tax
If willingness of developer to perform his obligations cannot be ascertained, there is no ‘transfer’ u/s 2(47)(v) r.w.s. 53A
Income Tax
Income Tax
Capital gains not taxable on the basis of mere signing of development agreement
Income Tax
Income Tax
Section 54F relief remains despite commercial use of residential house
Income Tax
Income Tax
S. 54EC – 6 Month Means 6 British calendar Months
Income Tax
Income Tax
Sec 154 cannot be resorted for applying sec 115JB of Income Tax Act,1961
Income Tax
Income Tax
Section 54F requires only the assets to be purchased within specified time, date of booking / payment not relevant
Income Tax
Income Tax
ITAT criticises AO and DRP for blatantly frivolous and unsustainable additions
Income Tax
Income Tax
Section 56 not applies to bonus & rights shares offered on proportionate basis
Income Tax
Income Tax
