#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
S.115JB Provision for doubtful debt to be added to Book Profit for MAT Calculation
Income Tax
Income Tax
No penalty on income surrendered in survey proceedings which was disclosed in return of Income
Income Tax
Income Tax
Taxability of Offshore services under DTAA post-amendment in S. 9(1)(vii)
Income Tax
Income Tax
S. 194H TDS not deductible on Sub-Brokerage on buying / selling of units of mutual funds
Income Tax
Income Tax
‘Royalty’ income taxable on receipt basis under India-USA treaty
Income Tax
Income Tax
Unless specifically mentioned in treaty withholding tax rate not to include cess and surcharge
Income Tax
Income Tax
No penalty for wrong claim of depreciation , if claim was bona fide
Income Tax
Income Tax
TPO can take domestic unrelated parties as comparables if Assessee having similar transactions with them
Income Tax
Income Tax
No capital gain tax on revaluation of assets on conversion of firm into private limited company
Income Tax
Income Tax
