#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
TP- Making distinction between alcoholic beverages like ‘whisky’ and ‘other than whisky’, is undesirable for comparability under TNMM
Income Tax
Income Tax
S. 14A Interest expenditure cannot be disallowed by mechanically applying Provisions of Rule 8D
Income Tax
Income Tax
Section 14A / Rule 8D not applies to short-term investments
Income Tax
Income Tax
ITAT explains Tax Treatment of ESOP discount (difference between market & issue price)
Income Tax
Income Tax
S. 194C No TDS on Transport Charges in absence of Agreement with Transporter
Income Tax
Income Tax
No Disallowance U/s. 14A r.w. Rule 8D for Investments in subsidiaries
Income Tax
Income Tax
No Section 14A/ Rule 8D Disallowance without considering the the claim of the assessee
Income Tax
Income Tax
Sec. 54 Expression ‘a residential house’ cannot be interpreted as ‘a single residential unit’
Income Tax
Income Tax
Transfer of leasehold rights in land and building would not attract provisions of section 50C
Income Tax
Income Tax
