#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
Expenditure on registration of lease agreement is allowable as revenue expenditure
Income Tax
Income Tax
Deduction u/s. 80IA not allowable on interest on Margin Money, I-T refund, employee’s loan
Income Tax
Income Tax
When Seized documents explains unexplained expenditure, no addition is warranted
Income Tax
Income Tax
No Transfer Pricing adjustments can be made if actual transaction price is within safe harbour limit of +/- 5%
Income Tax
Income Tax
TP -Giant companies are not comparable with smaller pygmy companies
Income Tax
Income Tax
Advances written off not allowable unless the same were for the purpose of business
Income Tax
Income Tax
Gain from sale of ESOP rights surrendered after 12 months chargeable as LTCG
Income Tax
Income Tax
Section 50C do not prescribe any tolerance band
Income Tax
Income Tax
Transfer Pricing – Even Business Advance Has To Be At Libor ALP – ITAT Mumbai
Income Tax
Income Tax
