#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
Rule 8D was not applicable in A.Y. 2006-07 for making disallowance U/s. 14A
Income Tax
Income Tax
Service tax liability, for which there was no receipt by assessee by year end, could not be disallowed U/s. 43B
Income Tax
Income Tax
If only one comparable is considered to determine ALP, benefit of ± 5 percent as provided by proviso to S. 92C(2) will not be available
Income Tax
Income Tax
ALP cannot be determined arbitrarily, It must be by one of methods prescribed U/s. 92C, RW rule 10B
Income Tax
Income Tax
Perpetual right of possession of Hotel suite with right to transfer is capital Asset
Income Tax
Income Tax
Assessee eligible for benefit u/s 801A even if only part of Infrastructural Project work is executed by it
Income Tax
Income Tax
Loan paid by guarantor to lender on default by borrower is ‘capital receipt’ for borrower
Income Tax
Income Tax
Transfer pricing – RBI approval do not partake the character of ALP
Income Tax
Income Tax
TP – Rate approved or deemed to be approved by RBI has to be considered as ALP
Income Tax
Income Tax
