#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
Tribunal can allow credit u/s. 90 which was inadvertently mentioned as ‘Advance tax’
Income Tax
Income Tax
Transfer Pricing -Domestic leg of cross-border deal, even if consequential to overseas deal by parent AE, not covered if terms not dictated by parent AE
Income Tax
Income Tax
Income arising on forward exchange contracts by an assessee engaged in the business of import / export must be treated as Business income and not Speculation income
Income Tax
Income Tax
Molasses produced during manufacturing of sugar not scrap for the purpose of section 206C
Income Tax
Income Tax
Mere facilitation services with regard to the selection of awardees isn’t a technical service
Income Tax
Income Tax
Balance needs to be maintained between the principle of consistency and the rule of res judicata
Income Tax
Income Tax
Payment made for violation of byelaws of stock exchange is allowable expense
Income Tax
Income Tax
WDV has to be arrived at only after reducing depreciation actually allowed
Income Tax
Income Tax
Sec.40A(2) – Concrete evidence or material must to allocate unreasonable &excessive expenses for purpose of disallowance
Income Tax
Income Tax
