#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
Trust Eligible for Relief u/s in respect of income from pharmacy run by it with in its hospital premises
Income Tax
Income Tax
Merely applicability of sec 50C will not prove escapement of Income
Income Tax
Income Tax
Cash flow statement prepared on the basis of seized material cannot be ignored
Income Tax
Income Tax
Short Deduction of TDS – Assessee cannot be treated in default if acted in bonafide manner
Income Tax
Income Tax
Once the TDS deducted, credit of the same to be given to assessees, irrespective of year to which it relates
Income Tax
Income Tax
S. 80IA Option of choosing initial assessment year – ITAT distinguishes special bench judgment in case of Gold Mine Shares
Income Tax
Income Tax
S. 40A(2)(b) Loan taken from relatives cannot be compared with bank loan
Income Tax
Income Tax
S. 40A(3) No disallowance for cash payments made to ‘Broker’ who makes cash payments on behalf of the assessee
Income Tax
Income Tax
S. 40A(2)(b) Interest on loan @ 12% paid to related party can’t be considered as excessive
Income Tax
Income Tax
