#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 56 not applies to bonus & rights shares offered on proportionate basis
Income Tax
Income Tax
Exemption u/s.54EC allowable in respect of gains arising u/s. 50 from transfer of depreciable asset
Income Tax
Income Tax
For exemption u/s. 54F approval of building plan is not necessary
Income Tax
Income Tax
For availing exemption u/s. 54F approval of building plan is not necessary
Income Tax
Income Tax
BPO / KPO Companies – Companies in ITES cannot be classified into low-end BPO services and high-end KPO services for TP comparability analysis
Income Tax
Income Tax
Due date’ U/s. 54F is due date for filing return U/s. 139(1) and not U/s. 139(4)
Income Tax
Income Tax
Quality & lavishness of construction is not incriminating material
Income Tax
Income Tax
Re-appreciation of seized material in subsequent proceedings by the AO is unjustified
Income Tax
Income Tax
S. 80-IB(10) – Limit on extent of commercial area applies only to projects approved after 01.04.2005
Income Tax
Income Tax
