#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
Order passed u/s. 263 not sustainable if AO chosen one of the two views in respect of the claim of deduction u/s. 80IA(4)
Income Tax
Income Tax
Commercial property cannot be treated as a residential property for mere showing rent income as Income from House Property
Income Tax
Income Tax
No penalty for disallowance U/s. 40(a)(i) if TDS deducted next year
Income Tax
Income Tax
Transfer Pricing Law Not Applies to Share Investment Transactions
Income Tax
Income Tax
Scrutiny Assessment Void if not as Per CBDT Scrutiny Guidelines
Income Tax
Income Tax
No Condonation of Delay for gross negligence, inaction and laches
Income Tax
Income Tax
Benefit u/s 54B can be claimed even if new agricultural land is purchased prior to transfer of previously owned agricultural land
Income Tax
Income Tax
Assessment u/s. 153A can be made only on the basis of incriminating material found during search
Income Tax
Income Tax
No Interest disallowance for amount advanced without interest out of Interest free funds
Income Tax
Income Tax
